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IPT
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CFCs
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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
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