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Employment taxes
Termination payments
Indirect taxes
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Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
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UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
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Property taxes
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Issue 1573
Home
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Issue 1573
Issue 1573
Analysis
A tale of two companies in two cities: the CJEU’s ruling on fixed establishment in Berlin Chemie
The tax administration horizon
Disguised remuneration: the new settlement opportunity
International review for April 2022
Tax considerations for M&A deals: due diligence and structuring
In brief
EU sanctions on trusts and corporate services for Russians
McEnroe and Newman: tax on a debt-free sale of a company
The politics of taxing non-doms
News
Labour to abolish non-dom status
Hybrids: changes to corporation tax reporting
Basis period reform: managing provisional figures
European Parliament draft report on tax impact of new technologies
IR35: Court of Appeal judgments
UK climate taskforce announced
Belize and Cameroon ratify BEPS multilateral instrument
STEP guidance on Russia sanctions
UK to revoke Moscow Stock Exchange’s status
Definitions require clarification, according to comments on draft model rules
62% jump in customs duties for UK businesses and consumers
VAT: early termination of car leases
VAT fuel scale rates
Tax treatment of GMP equalisation
Low income trusts and estates consultation
HMRC to recover SEISS overpayments
Company losses toolkit published
Cases
Glanbia Milk Ltd v HMRC
Claimants in the Royal Mail Group Litigation v Royal Mail Group Ltd
J Yerou and another v HMRC
Other cases that caught our eye: 29 April 2022
One minute with
One minute with... George Bull
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