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IPT
VAT
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CFCs
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Residence
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Withholding taxes
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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: 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