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Other cases that caught our eye: 11 October 2024
R&D tax credits denied: In Strictly Money Ltd v HMRC [2024] UKFTT 866 (TC) (20 September), the judge dismissed the entire R&D claim on the basis that ‘no meaningful work’ was done in respect of the £1.4m expenditure on which...
Ebuyer (UK) Ltd v HMRC
HMRC barred from proceedings for non-compliance with unless order
Self's assessment: time for a windfall tax?
Heather Self
In our continuing series, Heather Self reviews tax issues reported in the national media. This week, why calls for a ‘pandemics profits’ windfall tax are misguided.
International review for August 2021
Tim Sarson
Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).
The public finances are on the mend, but the Treasury’s still worried
David Smith Economics expert
The budget deficit is undershooting official forecasts, suggesting that the
public finances are on the mend. But the chancellor is not ready to declare
victory yet, writes David Smith.
Tax and technology: horizon scanning
Paul Aplin OBE
Former ICAEW president, Paul Aplin OBE, explores how technology is changing the way we work and the skills we need.
International review for May 2021
Tim Sarson
Recent developments that matter from around the globe, reported by
Tim Sarson (KPMG).
International review for April 2021
Tim Sarson
Recent developments that matter from around the globe, reported by
Tim Sarson (KPMG).
International holding structures: are they structurally sound?
Creina Kane
Jenni Bullivant
Aaron Mehta
Jenni Bullivant, Creina Kane and Aaron Mehta (PwC) reflect on the host of international tax issues and complexities associated with international holding structures as a consequence of the continually changing external landscape.
International review for March 2021
Tim Sarson
Tim Sarson (KPMG) reviews recent overseas developments, including a significant breakthrough on public country by country reporting.
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EDITOR'S PICK
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
1 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2 /7
2024: that was the year that was
Jemma Dick
3 /7
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
4 /7
The tractor tax
Stuart Maggs
5 /7
A third route to exit: tax consequences of continuation fund transactions
May Smith
,
Emily Szasz
6 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
7 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
The tractor tax
Stuart Maggs
A third route to exit: tax consequences of continuation fund transactions
May Smith
,
Emily Szasz
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
NEWS
Read all
HMRC manual changes: 17 January 2025
Tax investigations windfall for Chancellor
EU FASTER Directive published
CIOT highlights risks of proposed NICs changes
Making Tax Digital: updated guidance and new awareness events
CASES
Read all
HMRC v Yorkshire Agricultural Society
The Mersey Docks and Harbour Company Ltd v HMRC
Bridgecom International Ltd v HMRC
Other cases that caught our eye: 17 January 2025
JTC Employer Solutions Trustee Ltd and others v W Garnett and others
IN BRIEF
Read all
Balancing growth and taxes: the corporate tax roadmap
The increased interest rate on late payments
A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
MOST READ
Read all
JTC Employer Solutions Trustee Ltd and others v W Garnett and others
M R Currell Ltd v HMRC
Chemidex Generics Ltd v HMRC
NHS Mid & South Essex ICB and others v HMRC
Tax exemption for LGBT Financial Recognition Scheme payments