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IPT
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Home
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1412
Home
Issue
1412
Issue 1412
11 September, 2018
Analysis
HMRC challenged over CRS information exchange rules
Exel Computer Systems: car fuel benefit and the ‘fair bargain’ principle
Requirement to correct offshore tax non-compliance
Tax and the City briefing for September 2018
Hastings Insurance: access to documents filed at the tribunal
In brief
KD Media and the VAT default surcharge
Reforming capital allowances
Armstrong: the meaning of consent for digital communications
News
Government abandons abolition of class 2 NICs
Tonnage tax
VAT changes to supplies of digital services from January 2019
VAT treatment of residential domestic service charges
OECD annual report on tax policy reforms
OECD examines tax registration and collection mechanisms
OECD releases seven new transfer pricing country profiles
Tax policy and intergenerational fairness
Treasury invites representations for Budget 2018
Temporary agent authorisation for digital disclosure service
HMRC guidance
Cases
Hastings Insurance Services Ltd & HMRC v KPMG LLP
G Daniels v HMRC
Rowhildon v HMRC
The Director of the Serious Fraud Office v Eurasian Natural Resources Corporation
M Mooney-Hynes and P Brennan v HMRC
One minute with
One minute with... Tasneem Kadiri
EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
Read all
HMRC manual changes: 1 November 2024
Chancellor targets businesses with CGT and IHT reforms
Spotlight on LLPs and disguised remuneration arrangements
New HMRC guidance for taxpayers on rental income
Land transaction tax in Wales: relief for special tax sites
CASES
Read all
GCH Corporation Ltd and others v HMRC
Abbeyford Caravan Company (Scotland) Ltd v HMRC
S Lefort v HMRC
Other cases that caught our eye: 1 November 2024
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
IN BRIEF
Read all
Autumn Budget 2024: a tax hike with familiar terrain
Autumn Budget 2024: tax on corporates
Autumn Budget 2024: private equity reforms - a mixed bag
Autumn Budget 2024: non-doms - the end of an era
Autumn Budget 2024: nothing too scary about CGT
MOST READ
Read all
‘Arrangements’ that disqualify new EMI option grants
A tale from the frontline of SDLT
Pillar Two and funds: there is no panacea
One minute with... Paul Rosser
Government to consult on new corporate re-domiciliation regime