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IPT
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Home
Issue
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
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