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DPT
Groups
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Employment taxes
Termination payments
Indirect taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
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Residence
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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
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Tax policy & administration
Anti-avoidance
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Home
Issue
1164
Home
Issue
1164
Issue 1164
10 April, 2013
Analysis
GfBk and special investment funds
The impact of FRS 102 on tax accounting
FB 2013: IR35 changes for office holders
Examining the Finance Bill 2013
The tax agenda for April
Only growth will get the deficit reduction on track
40 years of VAT
In brief
DOTAS and developing countries
News
UK and G5 partners announce deal on automatic tax information exchange
Employers file 70,000 RTI returns
Repairs and renewals of assets: HMRC guidance
Northern Ireland levy on carrier bags: HMRC guidance
Offshore secrets: Data leak increases pressure on UK
Sleeping partners must pay NICs, says HMRC
Corporation tax loss buying: consultation
Brown field allowance: draft regulations
People and firms: Alvarez & Marsal Taxand
People and firms: Crowe Clark Whitehill
HMRC asks for patience as staff stage walkout
Scottish rate of income tax: HMRC guidance
Oil fields: regulations
Climate change levy: regulations
Qualifying policies: regulations
Tax credits up-rating: regulations
Loss of tax credits: regulations
Voluntary NICs: regulations
Local authorities, council tax and business rates: regulations
Cases
GR Bretten QC v HMRC
Dr A Gayen v HMRC
Longridge On The Thames v HMRC
Coopers Fire Ltd v HMRC
Investment Trust Companies v HMRC
M Healey v HMRC
Cairnsmill Caravan Park v HMRC
HMRC v Knowledgepoint 360 Group Ltd
One minute with
One minute with... Stephen Herring
Ask an expert
Ask an expert: Operation of the statutory residence test in practice
Practice guides
How to handle the BPR bear traps
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