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Home
Issue
1046
Home
Issue
1046
Issue: Vol 0, Issue 1046
17 September, 2010
Analysis
International transfer pricing developments: Japan
International transfer pricing developments: Canada
International transfer pricing developments: China
International transfer pricing developments: Ireland
International transfer pricing developments: Italy
International transfer pricing developments: France
International transfer pricing developments: Mexico
International transfer pricing developments: Germany
International transfer pricing developments: India
International transfer pricing developments: Brazil
International transfer pricing developments: Australia
Transfer pricing: loan guarantee fees
Transfer pricing: intangibles and intellectual property
Transfer pricing compliance issues: managing risk
The revival of the commissionaire?
Transfer pricing: loans and guarantees
International transfer pricing developments: Singapore
International transfer pricing developments: South Africa
International transfer pricing developments: Spain
International transfer pricing developments: UK
International transfer pricing developments: USA
International transfer pricing developments: Russia
GAAR: a practitioner’s view
Impact of 2010 changes on global financial services
GAAR: the overseas experience
GAAR: challenging assumptions
MJP Media Services and loan relationships
GAAR: your views
In brief
The Australian GAAR experience: uncertain outcomes
Compound interest claims: what to do now
News
Tax moves
Press watch
SAYE bonus rates
Customs modernisation
HMRC complaints
Air passenger duty
Trust returns and CGT
HMRC funding
Capital allowances
Changes in accounting standards
Savings Gateway abolition
Cases
Masstech Ltd v HMRC
AK Jahansouz v HMRC
T Wright v HMRC
J Scofield v HMRC
Macdonald Resorts Ltd v HMRC
Pannon Gép Centrum v APEH Központi Hivatal Hatósági Főosztály Dél-dunántúli Kihelyezett Hatósági Osztály
Finanzamt Leverkusen v Verigen Transplantation Service International AG
EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 18 July 2025
Chancellor outlines financial services strategy
CIOT reviews transfer pricing proposals
Marriage allowance: backdating claims
Further HMRC update on VAT penalties
CASES
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Abbotsford Property Group Ltd and another v Revenue Scotland
R (oao Thomas Holdings Ltd and others) v HMRC
G Stenhouse and another v HMRC
Other cases that caught our eye: 18 July 2025
B D’Angelin v HMRC
IN BRIEF
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HMRC’s approach to wealthy individuals
There’s only one POEM
Discovery assessments: agents
Standish v Standish
Section 899 compromise shifts international tax landscape
MOST READ
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‘Legislation Day’ date announced
One Big Beautiful Bill Act enacted
Wealth taxes and fiscal reality
G Haworth and others v HMRC
OBBBA: permanent tax cuts and international adjustments