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Murphy v HMRC
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Murphy v HMRC
MURPHY-V-HMRC
Employment tax: the period that earnings are ‘for’
Nigel Doran
A recent tribunal decision on the taxation of a retention payment is a retrograde step, writes Nigel Doran (Macfarlanes).
EDITOR'S PICK
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
1 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
2 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
3 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
4 /7
2024: that was the year that was
Jemma Dick
5 /7
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
6 /7
The tractor tax
Stuart Maggs
7 /7
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
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
NEWS
Read all
HMRC manual changes: 31 January 2025
Consultation on HMRC statistics publications
Government launches independent loan charge review
Finance Bill amended, but further changes expected
LTT relief extended to Anglesey tax sites
CASES
Read all
Bryan Robson Ltd v HMRC
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC
Other cases that caught our eye: 31 January 2025
HMRC v BlueCrest Capital Management (UK) LLP
ScottishPower (SPCL) Ltd and others v HMRC
IN BRIEF
Read all
BlueCrest: the CA ruling on Condition B
Tweaking the Temporary Repatriation Facility
ScottishPower: payments under settlement agreements
Balancing growth and taxes: the corporate tax roadmap
The increased interest rate on late payments
MOST READ
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Global by Nature Ltd v HMRC
Pillar Two one year on: what have we seen and where are we going?
HMRC v BlueCrest Capital Management (UK) LLP
The Trump effect: US foreign tax policy
HMRC v Sonder Europe Ltd