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TAX POLICY
Tax administration and maintenance day highlights
Bezhan Salehy
Rhiannon Kinghall Were
There are plenty of measures that will interest tax enthusiasts, write Rhiannon Kinghall Were and Bezhan Salehy (Macfarlanes).
US roadblocks to the OECD deal
Heather Self
John Havard
John Havard and Heather Self (Blick Rothenberg) discuss the current US position on the OECD’s two pillar tax deal.
How can tax policy help us get to net zero?
Brin Rajathurai
Brin Rajathurai (Freshfields Bruckhaus Deringer) shares ten insights on the challenge of achieving net zero.
MTD: the final countdown
Rebecca Benneyworth
Rebecca Benneyworth (Rebecca Benneyworth & Co) examines the detailed requirements for MTD, and considers how it will affect advisers and their clients.
Autumn Budget 2021: The economic view
John Hawksworth
John Hawksworth takes a look at the economy and the public finances.
The two-pillar framework: what does the October statement tell us?
Phil Greenfield, Chloe O’ Hara and Giorgia Maffini (PwC) examine the key changes in the Inclusive Framework’s new statement.
The tax tribunals: the next ten years
Michael Blackwell
Dr Michael Blackwell (London School of Economics) discusses the findings of the IFS Tax Law Review Committee’s recently published report.
Ingenious Film Partners in the Court of Appeal: lights, camera, action!
Heather Self
Hannah Hurley
Heather Self and Hannah Hurley (Blick Rothenberg) examine the key points and the broader implications of the recent Court of Appeal decision.
When is a defective HMRC notice invalid?
Sam Wardleworth
Steven Porter
Steven Porter and Sam Wardleworth (Pinsent Masons) examine recent cases that suggest a growing reluctance on the part of the courts to declare notices invalid for minor HMRC errors.
More time for MTD
Paul Aplin OBE
Former ICAEW president Paul Aplin OBE looks at last week’s announcement of a delay to MTD for ITSA and the proposed new basis period rules.
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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
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HMRC manual changes: 22 November 2024
Tax increases in Scotland could have led to falling revenue, says IFS
NICs Bill published
Making Tax Digital: late-payment penalty anomaly corrected
Energy security investment mechanism: average prices
CASES
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R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
Other cases that caught our eye: 22 November 2024
Syngenta Holdings Ltd v HMRC
The Executors of K Beresford v HMRC
IN BRIEF
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Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
Can a compromise on APR be achieved?
Autumn Budget 2024: IHT winners and losers
Corporate redomiciliation
MOST READ
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Syngenta Holdings Ltd v HMRC
Finance Bill 2025 published
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC
Autumn Budget 2024: IHT winners and losers
UK signs new double tax treaty with Romania