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IPT
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Issue
1286
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Issue
1286
Issue 1286
18 November, 2015
Analysis
The Rangers case and the redirection of earnings principle
Review of Finance (No. 2) Act 2015
Private client briefing for November 2015
Transfer pricing: quarterly review of developments
In brief
HMRC's office closures
Tax simplification: time for a more radical approach?
News
HMRC office closures prompts mixed reaction from tax profession
Finance (No. 2) Act 2015 receives royal assent
UK plan for transparency of beneficial ownership
Multinationals under spotlight over corporate tax and BEPS
HMRC guidance for EU savings directive
London Stock Exchange AIM tax reliefs guide
EU VAT Committee on crowdfunding
HMRC VAT appeal updates
Northern Ireland VAT consultation
Scottish landfill tax ‘loss on ignition’ consultation
HMRC’s double tax agreement programme
International tax statutory instruments
APPG consults on OECD BEPS process
HMRC guidance
Cases
The Queen on the Application of Ralph Hely-Hutchinson v HMRC
HMRC v DPAS
SAS SVS La Martiniquaise v HMRC
Ian Shiner & David Sheinman v HMRC
Michael Burgess and Brimheath Developments v HMRC
One minute with
One minute with... Sarah Cardew
Ask an expert
Targeted dividends
FA(2) 2015
Review of Finance (No. 2) Act 2015
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