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Termination payments
Indirect taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
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Double tax relief
Foreign profits
Residence
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UK competitiveness
Withholding taxes
Private business taxes
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Private client taxes
CGT
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Home
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Issue 1465
Home
Issue
Issue 1465
Issue 1465
14 November, 2019
Analysis
Lifecycle of a business: financing and growth
Taxation of cryptoassets for businesses
The transfer pricing of financing transactions: OECD guidance
Locke: Court of Appeal again quashes follower and accelerated payment notices
Farewell fiscal prudence?
VAT on real estate: TOGCs and other hot topics
In brief
IR35: a new approach for enquiries?
Towards a global minimum corporate tax rate?
Reader feedback: unitary taxation
News
OECD consults on ‘pillar two’ of international tax reforms
Government responds to OTS on simplifying tax for smaller businesses
ECOFIN agrees VAT rules for payment service providers and SMEs
Input tax restriction for private use of leased cars
Welsh landfill disposals tax technical guidance update: 13 November 2019
EU removes Belize from tax havens blacklist
OECD publishes eight new tax transparency reports
Loan charge review must be a priority, says CIOT
Welsh Revenue Authority guidance on reviews and appeals
HMRC guidance: 13 November 2019
HMRC manual update: 13 November 2019
Cases
Canal Street Productions Ltd v HMRC
The Queen oao A Locke v HMRC
D Higgins v HMRC
HMRC v SSE Generation
Madinatul Uloom Al Islamiya v HMRC
One minute with
One minute with... Peter Stevens
Practice guides
Lifecycle of a business: financing and growth
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
G Haworth and others v HMRC
One Big Beautiful Bill Act enacted
Abbotsford Property Group Ltd and another v Revenue Scotland
Wealth taxes and fiscal reality