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Home
Issue
1386
Home
Issue
1386
Issue 1386
6 February, 2018
Analysis
Rowe and Vital Nut: Court of Appeal dismisses APN judicial review challenge
Tax and the City briefing for February 2018
Tax themes in acquisition financing
Inheritance tax and the requirement to correct
With great power, comes great responsibility
In brief
US persons abroad hit by Trump’s repatriation tax
Will the EU put the UK on a tax blacklist post-Brexit?
Maersk Oil: ‘just and reasonable’ apportionment
News
UK may need post-Brexit state aid framework
Simplifying PAYE settlement agreements - draft regulations
Updated draft guidance on Northern Ireland CT regime
Managed service companies and tax avoidance
VCT share-for-share exchanges
NICs amendments
Trust protections and CGT changes
Scottish higher rate threshold change
Qualifying care relief
Welsh land transaction tax
New customs declaration service
Taxation (Cross-border Trade) Bill
Climate change levy reduced rate
Welsh landfill disposals tax
Responses to consultation on legislating ESCs
New HMRC guidance
Cases
Maersk Oil North Sea UK and another v HMRC
Lunar Missions v HMRC
M Higgins v National Crime Agency
B Youngman v HMRC
Superior Import/Export and others v HMRC
One minute with
One minute with... David Quentin
Ask an expert
The VAT default surcharge
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
Tax Journal authors for March
HMRC closing in on tax avoidance (again)
Finance Act 2025 enacted
MPs press ahead with NICs increases
ATED chargeable amounts increased
CASES
Read all
HMRC v Innovative Bites Ltd and another
PD & MJ Ltd v HMRC
LR R&D LLP v HMRC
Other cases that caught our eye: 28 March 2025
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
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
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
Concerns remain over Making Tax Digital
HMRC closing in on tax avoidance (again)
V Louwman v HMRC
B Lynch v HMRC