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Home
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Issue 1445
Home
Issue
Issue 1445
Issue 1445
28 May, 2019
Analysis
International review for May 2019
The loan charge: where are we now?
VAT on food and the case for simplification
Ordinary share capital and cumulative preference shares
Should we build industrial strategy into tax design?
In brief
CGT and non-resident partners
Tax on insolvency and restructuring deals
Who makes gifts and does IHT really matter?
'Staleness' and discovery: where are we now following the judgment in Tooth?
News
UK tops Tax Justice Network's international corporate tax haven listing
Offshore receipts in respect of intangible property: draft regulations
Company cars: advisory fuel rates for 1 June 2019
FRC amends FRS 102 for pensions accounting
Deemed domicile: professional bodies revise Q&As
Albania signs BEPS multilateral instrument on tax treaties
HMRC prosecutions against individuals reach 1,000
IFS finds UK tax system more progressive than supposed
Regulation of tax agents ‘working well’
New HMRC guidance: 31 May 2019
Cases
Hancock and another v HMRC
HMRC v Fortyseven Park Street
B Edwards v HMRC
K Hunter v HMRC
G Bull v HMRC
One minute with
One minute with... Kate Ison
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