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Termination payments
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IPT
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BEPS
CFCs
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Double tax relief
Foreign profits
Residence
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Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
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Real estate taxes
Property taxes
REITs
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Tax policy & administration
Anti-avoidance
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Home
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Issue 1488
Home
Issue
Issue 1488
Issue 1488
21 May, 2020
Analysis
DAC 6: six types of ambiguity
Making tax digital: taking stock
Partners and closure notices: making amends
The Finance Bill 2020 changes to intangibles
Union Castle: is the ‘fairly represent’ test fair?
In brief
Henkes: closure notices and domicile enquiries
When is a resident not a resident?
Is it time to let HMRC loose on the coronavirus profiteers?
News
Tax tribunal responds to reports of delays
Off-payroll rules: Finance Bill amendments
CLBILS extended
Coronavirus job retention scheme: records and calculations
SEISS: keeping taxpayer details up to date
SEISS: warning for newly incorporated companies
SEISS receives state aid approval
Employer refunds of SSP
Lifetime ISA withdrawal charge regulations
IHT forms
Option to tax: extended deadline
Simplified import VAT accounting
Authorised economic operator status
UK position on Brexit negotiations
Brexit and coronavirus
Deferral of second payment on account
Rise in offshore tax disclosures
Withdrawal Agreement Act commencement
Money laundering supervision
HMRC guidance: 20 May 2020
HMRC manual changes: 20 May 2020
Cases
Dong Yang Electronics Sp. z o.o.
Budhdeo and others v HMRC
European Commission v United Kingdom of Great Britain and Northern Ireland
Fiander and another v HMRC
Brantjes v HMRC
Troy Homes Ltd and another v HMRC
One minute with
One minute with… Julia McCullagh
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