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IPT
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Home
Issue
1405
Home
Issue
1405
Issue 1405
26 June, 2018
Analysis
The new DOTAS hallmark for inheritance tax
The new EU tax disclosure rules: practical challenges
Sippchoice and Bayonet Ventures: HMRC’s misguided approach to pension schemes
International briefing for June 2018
VAT reverse charge for construction services proposals
VAT and economic activity: from Longridge to Wakefield College
In brief
Letter to the editor: In support of the LSS
Digital economy taxation in the EU
Haworth: ‘relevance’ for follower notices
News
France and Germany seek ‘actual tax convergence’
EMI regulations follow state aid approval
Fifth money laundering directive
Retrospective relief from LBTT additional dwelling supplement
EU countermeasures against US tariffs
Time limit extended for VAT public sector refunds
ECOFIN agrees compromise on measures against EU VAT fraud
EU fixes minimum standard VAT rate
Luxembourg’s tax rulings for Engie broke state aid rules
OECD guidance on hard-to-value intangibles and transactional profit splits
Vanuatu signs multilateral convention on tax matters
Irish MPs question sustainability of corporate tax base
New HMRC guidance
Cases
Ardmore Construction v HMRC
Abbotsley and others v HMRC
Hutchison 3G UK v HMRC
J Fraser v HMRC
S Duncan v HMRC
One minute with
One minute with... Ray McCann
EDITOR'S PICK
Sample India’s 2025 GST Amendments
Test Samarth
1 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
2 /7
Understanding the FIG regime
Jo Bateson
3 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
4 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
5 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
6 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
7 /7
Sample India’s 2025 GST Amendments
Test Samarth
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
NEWS
Read all
Sample India’s 2025 GST Amendments
Test-Chancellor outlines financial services strategy
Test16/09/2025-Chancellor outlines financial services strategy
Test16/09/2025-Chancellor outlines financial services strategyAA
HMRC manual changes: 18 July 2025
CASES
Read all
Sample India’s 2025 GST Amendments
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
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
G Haworth and others v HMRC
One Big Beautiful Bill Act enacted
Abbotsford Property Group Ltd and another v Revenue Scotland
One minute with... Charlie Friend