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IPT
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1343
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Issue
1343
Issue 1343
21 February, 2017
Analysis
New interest barrier: a bar too high?
The draft Finance Bill 2017 rules on CT losses
International briefing for February 2017
In brief
Reasonable excuse and insufficiency of funds
What next for UK tax competitiveness?
The draft rules on IHT, UK residential property and offshore structures
The evolution of the tax lawyer
News
Apple Ireland state aid appeal: the pleas
Corporate interest restriction – draft regulations
Deemed domicile legislation: trust additions and CGT commencement
Lifetime ISA regulations
International social security agreements
HMRC yield from SDLT investigations slows
Consultation on simplifying administration of alcohol duty
Consultation on sanctions for tobacco duty evasion
ECOFIN agrees extension of hybrid mismatch rules to non-EU countries
Finance Bill 2017 to be published on 20 March
OTS update on timing of reviews
New HMRC guidance
Cases
HMRC v British Film Institute
Minister Finansów v Posnania Investment SA
R and S Ancell v HMRC
S Fry v HMRC
A P Broughton-Head v HMRC
M El-Baghdadi v HMRC
One minute with
One minute with... Donald Moorehead
Ask an expert
What is the impact of US state factor based economic nexus rules for a UK business?
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