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IPT
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Withholding taxes
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Issue 1450
Home
Issue
Issue 1450
Issue 1450
2 July, 2019
Analysis
The VAT review for July 2019
Development Securities and company residency: the Upper Tribunal’s reality check
When tax becomes a dangerous political weapon
Lifecycle of a business: setting up
Mixed funds
What exactly is ‘deliberate’ behaviour?
In brief
Labour is considering trebling of IHT
EU watch: member states pick up the pace
News
HMRC publishes departmental plan for 2019
HMRC publishes restructured partnership manual
Regulations for VAT adjustments in the course of business
New EU tax dispute resolution directive takes effect
EU tax revenues remain high among advanced economies
OECD exchange framework for CRS mandatory disclosure
Morocco signs BEPS multilateral instrument
Offshore investigations yield £560m in 2018/19
GAAR advisory panel opinion
HMRC guidance: 5 July 2019
Cases
Cases: Summer 2019 review
One minute with
One minute with... David Thompson
Practice guides
Lifecycle of a business: setting up
Mixed funds
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