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Home
Issue
1361
Home
Issue
1361
Issue 1361
5 July, 2017
Analysis
The EC’s proposed reporting rules on cross-border tax planning
Why you should now consider selling your business to an employee ownership trust
The pendulum swings towards higher taxes
Fowler: a deep dive into tax treaties
Pitcher: APN penalty overturned
In brief
The pendulum swings towards higher taxes
Clark and discovery assessments
Tax returns: do I have to file one?
The High Court ruling in Glencore Energy
A Scottish round-up
News
OTS final report on simpler corporation tax computation
FRC defers proposed FRS 102 update
EU seeks equal tax treatment for new pan-European pension
Scottish LBTT amendment
Welsh Assembly passes landfill disposals tax Bill
New assault on Uber
EU Parliament approves public CbCR
EU Parliament PANA committee draft report
OECD reports ‘strong progress’ on tax transparency standards
Bahrain and Barbados advance BEPS
CCCTB and FTT key to future EU taxation policy
Jersey consults on new infrastructure levy
CIOT backs ‘suspension’ model for MTD filing penalties
New HMRC guidance
Cases
Quarterly review of tax cases: Summer 2017
RFC 2012 Plc (formerly The Rangers Football Club Plc) v Advocate General for Scotland
One minute with
One minute with... Jeremy Cape
Ask an expert
The tax treatment of a put option
EDITOR'S PICK
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
1 /7
Self’s assessment: Reforms to APR
Heather Self
2 /7
The new Overseas Workday Relief regime: worse than before?
Steve Wade
3 /7
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
4 /7
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
5 /7
Tax Journal's 2024 Autumn Budget coverage
6 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
7 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
Self’s assessment: Reforms to APR
Heather Self
The new Overseas Workday Relief regime: worse than before?
Steve Wade
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
NEWS
Read all
HMRC manual changes: 13 December 2024
Scottish and Welsh Budget announcements
Lineker case settled
Anglesey Freeport: special tax sites designated
New overlap relief calculator
CASES
Read all
C Hoyle and others v HMRC
Other cases that caught our eye: 13 December 2024
Five key cases of 2024
Stage One Creative Services Ltd v HMRC
R Grint v HMRC
IN BRIEF
Read all
A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
Time for a replacement wealth tax?
Refinitiv: not so clear cut
MOST READ
Read all
Stage One Creative Services Ltd v HMRC
Other cases that caught our eye: 13 December 2024
L v HMRC
A third route to exit: tax consequences of continuation fund transactions
R Grint v HMRC