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Transactional tax
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Termination payments
Indirect taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
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Trusts & estates
Real estate taxes
Property taxes
REITs
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SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
Brexit
Compliance
HMRC Powers
Investigations
Litigation
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Home
Issue
1105
Home
Issue
1105
Issue: Vol 0, Issue 1105
9 December, 2011
Analysis
2011 international review
2011 review: VAT
2011 review: transfer pricing
2011 review: stamp taxes
2011 review: SMEs
2011 review: Revenue watch
2011 review: private client
2011 review: policy
2011 review: investigations
2011 review: international corporate taxes
2011 review: in-house teams
2011 review: excise duties
2011 review: environment
2011 review: employment tax
2011 review: economy
2011 review: dispute resolution
2011 review: corporate tax
2011 review: commercial property
2011 review: the City
2011 review: cases
In brief
The government's vision for a simpler and more transparent personal tax system
News
'High demand' for R&D reliefs assurance pilot
People and firms: Association of Taxation Technicians and Collyer Bristow
Press watch: HMRC and Goldman Sachs
Hartnett postpones retirement to help ensure 'smooth transition’
Support for enrolment of tax agents
R&D reliefs: Advance assurance pilot reminder
PAYE: Improving payroll data
Tax Catch up Plan reminder
Self-assessment online: Registration reminder
Tax rates and allowances regulations
Tax credits regulations
Excise duties regulations
VAT notices updated
Rural Fuel Duty relief: HMRC guidance
VAT: Bingo and gaming machines
Bank Levy: UK and Germany
VAT: Connection charges concession withdrawn
Foreign exchange regulations
Extra statutory concessions: Call for evidence
UK-Swiss tax agreement: FAQs
Tax credits helpline numbers
National minimum wage: HMRC targets fashion houses
HMRC performance: Parliamentary briefing
Provisional collection regulations
Cases
S Verma v HMRC
Thorncroft Ltd v HMRC
Rating Report Ltd v HMRC
The British Disabled Flying Association v HMRC
Mrs SA Searle v HMRC
Countrywide Estate Agents FS Ltd v HMRC
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
Read all
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
Read all
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
Read all
‘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