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BEPS
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Home
Issue
1251
Home
Issue
1251
Issue 1251
18 February, 2015
Analysis
UT decision in Project Blue and lessons on s 75A
Private client briefing for February 2015
Transfer pricing briefing for February 2015
HMRC’s powers to collect tax debts
Q&A: Are sweeping changes afoot in US foreign business profits?
Astral: a stellar enlargement
In brief
Are you ready for country by country reporting?
The SSE and ‘tax dodging’
News
Appeal court rules for HMRC in Eclipse case
HSBC leaks: tax authority responds to critics
HMRC keeps focus on PAYE reporting for employment intermediaries
European Parliament sets up tax rulings committee
NIC Act receives royal assent
PAYE filing penalties scrapped for short delays
In brief: pension flexibility; parental pay; SDLT Act; Scottish LBTT; Wales; sports clubs; landfill; promoters; company cars; charities; guidance
Cases
Masoud Mirsamadi v HMRC
C J Palau & R C Loughran v HMRC
Jaswinder Dhariwal v HMRC
Ryanair v European Commission
Amino Communications v HMRC
The Queen on the application of ELS Group v HMRC
HMRC v Royal College of Paediatrics and Child Health
Investment Trust Companies v HMRC
One minute with
One minute with... Natalie Miller
Ask an expert
Group restructuring to assist refinancing of existing debt
Practice guides
HMRC’s powers to collect tax debts
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