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Home
Issue
1385
Home
Issue
1385
Issue 1385
30 January, 2018
Analysis
What are we to make of the draft Scottish Budget?
A countdown to devolved taxes in Wales
The Cross-Border Trade Bill
Tax insurance in M&A transactions
Hamamatsu: when transfer pricing and customs valuation converge
The VAT briefing for February 2018
In brief
Non-residents CGT returns
Can the novation of a contract be a supply of land?
News
CIOT concerned at ‘hasty redraft’ of customs code
Accounting for effects of US tax reform
New anti-money laundering supervisory body
OTS to carry out review of IHT
VAT treatment of education providers
Tobacco products manufacturing machinery licensing scheme
Welsh landfill disposals tax
Commission considers extending UCC transitional rules
Commission’s reporting rules for intermediaries need clearer hallmarks
Tax treaties
Six more countries sign BEPS multilateral instrument on tax treaties
OECD pilots new international tax risk programme
Changes to HMRC’s criminal investigation powers
WRA and HMRC ready for devolved Welsh taxes
New HMRC guidance
Cases
I Shiner and D Sheinman v HMRC
P Vaines v HMRC
J Shannon v HMRC
Stadion Amsterdam CV v Staatssecretaris van Financiën
Phoenix Foods v HMRC
Teoco UK v Aircom Jersey and Aircom Global
One minute with
One minute with... George Peretz
Ask an expert
Disposal proceeds or interest?
EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
NEWS
Read all
HMRC manual changes: 4 April 2025
Urgent action could be required on non-dom ‘double remittances’
HMRC set out Pillar Two territories
Additional information requirements for creative industry claims updated
Private schools VAT challenge
CASES
Read all
St Patrick’s International College Ltd and others v HMRC
Morgan Lloyd Trustees Ltd v HMRC
HMRC v Bolt Services UK Ltd
Other cases that caught our eye: 4 April 2025
HMRC v Innovative Bites Ltd and another
IN BRIEF
Read all
Excluded property trusts and 6 April 2025
IR35, staffing companies and the small company threshold
Country-by-country reporting goes public
When is 20% not 20%?
Are multiple trusts still a viable IHT planning strategy?
MOST READ
Read all
HMRC closing in on tax avoidance (again)
HMRC v Innovative Bites Ltd and another
Excluded property trusts and 6 April 2025
Country-by-country reporting goes public
Chancellor hints on digital services tax