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Environmental taxes
IPT
VAT
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BEPS
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Residence
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Withholding taxes
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Home
Issue
1395
Home
Issue
1395
Issue 1395
24 April, 2018
Analysis
Hastings: when does a fixed establishment exist?
A tax on a tax: charging SDLT on VAT
Ladbroke, unallowable purpose and deemed loans
IR35 lessons from Ackroyd and MDCM
The building blocks of customs classification
Will binding arbitration improve cross-border dispute resolution?
Private client briefing for April 2018
In brief
Rethinking research: MiFID II and VAT
Rethinking research: MiFID II and VAT
SAYE contributions holiday change
News
OTS examines tax on the life cycle of a business
Capital allowances and designating assisted areas
Report published assessing the first year of the apprenticeship levy
Benefits in kind and electric vehicles
New inquiry into post-Brexit customs arrangements
WRA publishes further technical guidance on LTT
Law Society reveals HMRC is contacting firms regarding VAT treatment of electronic searches
Landfill tax penalties guidance
WRA publishes guidance on landfill disposal tax
Uzbekistan: tax treaty
HMRC’s proposed changes to the MLI
Spain: MAP
HMRC updates AEOI guidance
OECD reports on taxing personal savings and net wealth
EU Joint Transfer Pricing Forum update
PAC to examine HMRC on performance progress
ICAEW publishes new digital format PCRT
Pensions tax guidance
CIOT warns of fake APNs
Cases
Aria Technology v HMRC
HMRC v S West
Grand UK and others v HMRC
European Commission v Kingdom of Belgium
Goode Cuisine Company v HMRC
One minute with
One minute with... Charles Yorke
EDITOR'S PICK
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
1 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2 /7
2024: that was the year that was
Jemma Dick
3 /7
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
4 /7
The tractor tax
Stuart Maggs
5 /7
A third route to exit: tax consequences of continuation fund transactions
May Smith
,
Emily Szasz
6 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
7 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
The tractor tax
Stuart Maggs
A third route to exit: tax consequences of continuation fund transactions
May Smith
,
Emily Szasz
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
NEWS
Read all
HMRC manual changes: 17 January 2025
Tax investigations windfall for Chancellor
EU FASTER Directive published
CIOT highlights risks of proposed NICs changes
Making Tax Digital: updated guidance and new awareness events
CASES
Read all
HMRC v Yorkshire Agricultural Society
The Mersey Docks and Harbour Company Ltd v HMRC
Bridgecom International Ltd v HMRC
Other cases that caught our eye: 17 January 2025
JTC Employer Solutions Trustee Ltd and others v W Garnett and others
IN BRIEF
Read all
Balancing growth and taxes: the corporate tax roadmap
The increased interest rate on late payments
A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
MOST READ
Read all
JTC Employer Solutions Trustee Ltd and others v W Garnett and others
M R Currell Ltd v HMRC
Chemidex Generics Ltd v HMRC
NHS Mid & South Essex ICB and others v HMRC
Tax exemption for LGBT Financial Recognition Scheme payments