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IPT
VAT
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BEPS
CFCs
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Double tax relief
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Residence
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Withholding taxes
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OMBs
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Issue 1594
Home
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Issue 1594
Issue 1594
Analysis
Ouroboros: VAT, HMRC, business, non-business
International review for October 2022
Transfer pricing: a framework for implementing transactional profit split arrangements
Are ‘provisions’ synonymous with ‘conditions’ in UK transfer pricing? A debate following BlackRock
VAT on transfers of a business as a going concern
In brief
What now for tax policy?
Tax and retained EU law
Exceptional circumstances
News
HMRC manual changes: 28 October 2022
Chancellor to PM: the rise of Sunak
New business structure guidance for agents
Employer Bulletin outlines NICs changes
UK subsidy control regime explained
Plastic packaging tax: secondary liability, and joint and several liability
HMRC changes VAT position on children’s face masks
European Commission call for evidence on BEFIT
Dutch consultation on Pillar Two
Retained EU Law revocation Bill passed by Commons
Tax and NICs Bills taken forward
Government must resource efforts to better tackle Covid fraud, says NAO
HMRC publishes draft regulations for digital platform operators
Tax treaty negotiating priorities consultation
Agent Update 101
HMRC consults on statistics
Cases
B Davies and others v HMRC
HMRC v NHS Lothian Health Board
I Gill v HMRC
Other cases that caught our eye: 28 October 2022
One minute with
One minute with... Matthew Hodkin
Trackers
HMRC manual changes: 28 October 2022
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: 22 November 2024
Tax increases in Scotland could have led to falling revenue, says IFS
NICs Bill published
Making Tax Digital: late-payment penalty anomaly corrected
Energy security investment mechanism: average prices
CASES
Read all
R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
Other cases that caught our eye: 22 November 2024
Syngenta Holdings Ltd v HMRC
The Executors of K Beresford v HMRC
IN BRIEF
Read all
Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
Can a compromise on APR be achieved?
Autumn Budget 2024: IHT winners and losers
Corporate redomiciliation
MOST READ
Read all
Syngenta Holdings Ltd v HMRC
Finance Bill 2025 published
Autumn Budget 2024: IHT winners and losers
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC
Apprenticeship Levy and Employment Allowance: new employer guidelines