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Home
Issue
1291
Home
Issue
1291
Issue 1291
5 January, 2016
Analysis
The priorities and challenges for HMRC in 2016
The condoc on company distributions
The economic outlook for 2016
Highlights from the draft Finance Bill 2016 provisions
News
SDLT ‘second homes’ surcharge consultation
HM Treasury invites Budget 2016 comment
HMRC on hybrid mismatch legislation
North Sea oil and gas investment allowance
Corporation tax indexation allowance
Qualifying private placement regulations
Unauthorised unit trust regulations
Royal assent for ‘tax lock’ NIC Act
Top-up payments for small donations to increase
Holocaust survivor fund IHT exemption
HMRC to review airport tax-free shopping
Monaco, China and Greenland sign OECD automatic exchange of information agreements
Petition to scrap four yearly tax returns
24,500 tax returns submitted on New Year’s Eve
Direct recovery of debts and vulnerable taxpayers
HMRC ‘has more to do’ as NAO report on tax evasion finds £16bn lost each year
HMRC guidance
Press watch: Apple to pay €318m to settle 2008–2013 Italian tax dispute
Press watch: Franco-American art-dealer dynasty tax fraud trial begins
Cases
HMRC v Smith & Williamson Corporate Services and P Smiley
Bloomsbury Verlag gmbh v HMRC
HMRC v Brockenhurst College
The Berkshire Golf Club and others v HMRC
Fairway Lakes v HMRC
Substantia Invest v HMRC
One minute with
One minute with...David F Saleh
Ask an expert
Whether section 198 election is valid
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