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COMPLIANCE
No safe havens 2019: HMRC’s renewed focus on offshore non-compliance
Jessica Hocking
Kate Ison
Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner) examine the key findings and implications from two policy papers published at the time of the Spring Statement.
When the loan charge bites: calculations and information requirements
David Pett
David Pett (Temple Tax Chambers) looks at the information requirements and how the disguised remuneration rules apply to the loan charge, and to later steps, if no settlement of earlier liabilities has been made with HMRC.
Self's assessment: employed or self-employed?
Heather Self
In our continuing series, Heather Self (Blick Rothenberg) examines tax issues which make the national headlines. This week, employed or self-employed? That is the question.
Developments in HMRC’s extra-territorial powers
Matthew Fleming
Chris Leigh
Matthew Fleming and Chris Leigh (KPMG) examine the legal developments that strengthen HMRC’s ability to tackle cross-border non-compliance.
Atherton: challenging a discovery assessment
Helen Adams
Helen Adams (BDO) considers the extent of HMRC's powers on discovery in the light of recent case law.
Off-payroll working in the private sector: further consultation
David Smith
HMRC has published a further policy paper and consultation document setting out details of the proposed reforms to the private sector off-payroll working rules due to take effect from April 2020. David Smith (DLA Piper) examines the detail.
2019 EU VAT rates and compliance information
Sarah Halsted
Sarah Halsted (BDO) presents a summary of the standard rates of VAT currently in force in each member state.
Off-payroll working: lessons from the BBC’s experience
Chris Thomas
Catherine Robins
Catherine Robins and Chris Thomas (Pinsent Masons) consider the compliance issues with the introduction of the new rules.
Tax and corporate governance: joining the dots
Gregory Price
Rhiannon Kinghall Were
Gregory Price and Rhiannon Kinghall Were (Macfarlanes) consider how companies can develop an approach to tax within a wider framework for corporate governance.
Tax compliance and enforcement in 2018
Helen Adams
Helen Adams (BDO) looks at some of the key changes for enforcement and compliance for companies and individual taxpayers, as well as considering developments in tackling tax avoidance and the development of HMRC’s powers.
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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
EOT tax relief too narrow, suggests CIOT
Tax reliefs confirmed for special tax sites in Wales
Updated advisory fuel rates published
IHT should apply equally across all assets, says IFS
Scottish aggregates tax on the horizon
CASES
Read all
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
The Tower One St George Wharf Ltd v HMRC
HMRC v The Taxpayer and others
R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
IN BRIEF
Read all
Refinitiv: not so clear cut
The complexities of APR and IHT for family farms
Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
Can a compromise on APR be achieved?
MOST READ
Read all
Syngenta Holdings Ltd v HMRC
Finance Bill 2025 published
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC
UK signs new double tax treaty with Romania
Autumn Budget 2024: IHT winners and losers