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IPT
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BEPS
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Residence
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Withholding taxes
Private business taxes
OMBs
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Issue
1183
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Issue
1183
Issue 1183
3 September, 2013
Analysis
VAT focus: Recent cases on the principle of abuse of law
Disclosure of documentation before the tribunal
Tax accounting considerations of FA 2013
Lessons from the SDLT decisions in Project Blue, DV3 and Pollen Estate
Economics focus: Carney struggles to get his message over
The agenda for September 2013
Adviser Q&A: Proposed changes to the taxation of remote gambling
In brief
US/Swiss accord on tax evasion: ‘FATCA on steroids’
Vodafone, the SSE and ‘tax avoidance’
News
VAT note covers changes to NOVA and EU place of supply rules
Guidance revised for statutory residence test
Non-statutory clearance regime updated
In brief: RTI survey; fuel rates; state pension age; Commonwealth Games; employment histories; HMRC Stamp Taxes
HMRC launches alternative dispute resolution service
Tax credit claimants urged to check final award notices
OECD to provide G20 update tackling tax dodging
Employee shareholder status takes effect
Corporation tax and PAYE stats published for 2012/13
Cases
Rapid Sequence Ltd v HMRC
Wildfowl & Wetland Trust v HMRC
HMRC v Arkeley Ltd
London College of Computing Ltd v HMRC
D&D Ltd v HMRC
R Baker v HMRC
University of Huddersfield Higher Education Corporation v HMRC
Ask an expert
Ask an expert: Reverse earn-outs
Practice guides
Disclosure of documentation before the tribunal
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
G Haworth and others v HMRC
Abbotsford Property Group Ltd and another v Revenue Scotland
One minute with... Charlie Friend