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IPT
VAT
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BEPS
CFCs
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Double tax relief
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Residence
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Withholding taxes
Private business taxes
OMBs
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Home
Issue
1402
Home
Issue
1402
Issue 1402
5 June, 2018
Analysis
Limitations on deductibility of corporate interest expense: where are we now?
Kyte: when does a settlement agreement bind HMRC?
Tax and the City briefing for June 2018
Main purpose, or one of the main purposes
VAT practicalities of joint developments of land
Countering profit fragmentation: HMRC’s new weapon
In brief
Summit Electrical: zero-rating of student accommodation
Is alignment with EU VAT rules post-Brexit wishful thinking?
Amendment to LBTT group relief
News
Customs costs of Brexit
Making tax digital pilot extended to landlords
HMRC's new pension schemes service opens
Law Society guidance on VAT treatment of electronic searches
Welsh land transaction tax technical guidance
EU reporting rules for tax planning intermediaries
ECON second draft report on EU VAT fraud proposals
Research suggests 40% of foreign direct investment is ‘artificial’
Call for G20 minimum corporate tax rate and CCTB
Serbia deposits instrument of ratification for MLI
Disguised remuneration settlement terms
New HMRC guidance
Cases
Hornbach-Baumarkt v Finanzamt Landau
Finanzamt Dachau v A. Kollroß and Finanzamt Göppingen v E. Wirtl
L H Vădan v Agenţia Naţională de Administrare Fiscală and others
HMRC v Wetheralds Construction
J Bell v HMRC
One minute with
One minute with... Richard Sultman
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