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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
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Private client taxes
CGT
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Property taxes
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Tax policy & administration
Anti-avoidance
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Home
Issue
1276
Home
Issue
1276
Issue 1276
9 September, 2015
Analysis
VAT abuse following Hilden Park
TOGCs: connected parties and anti-avoidance
Lloyds Bank Leasing: the ‘main objects’ test
Judicial review in the tax tribunal
In brief
Q&A: How HMRC is developing digital services
Has the law and practice on discovery assessments got out of hand?
Copthorn and VAT group registration
The EU’s tax haven blacklist
Williams and excise duty assessments
News
EU VAT gap at £168bn, says recent study
Summer Finance Bill
FTSE 100 provisions for tax disputes
Tonnage tax regulations
New apprenticeships levy consultation
Travel and subsistence for employers
Corporate tax transparency survey
PAC examines HMRC performance
Advisory fuel rates
G20 call for BEPS framework ‘by early 2016’
Jersey trust applications may face more tax scrutiny from courts
France: EU-source dividend tax refund opportunity
Anti-money laundering consultation
Customised repayment claim forms
HMRC tax software strategy
Scotland LBTT regulations
HMRC guidance
Press watch: CBI criticises lack of consultation
Cases
Patrick Degorce v HMRC
Groupe Steria v Ministère des Finances et des Comptes publics
Island Contract Management v HMRC
Fast Bunkering Klaipėda UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
Associated Newspapers v HMRC
Mrs and Mr Howells v HMRC
London School of Economics and Political Science v HMRC
One minute with
One minute with...Ian Gadie
Ask an expert
Timing of capital allowances claim for office fit-out
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