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Termination payments
Indirect taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
Pensions & investments
Trusts & estates
Real estate taxes
Property taxes
REITs
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SDLT
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Tax policy & administration
Anti-avoidance
Appeals
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Investigations
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Issue 1597
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Issue 1597
Issue 1597
Analysis
Wholly and exclusively: does a tax motive prevent deductibility?
QAHCs and UK securitisation companies: awkward bedfellows?
Share deals: when is the optimum time to sell?
Private client review for November 2022
Two wins for HMRC in DCM Optical Holdings narrow the scope of VAT challenges
In brief
The CJEU’s ruling in the Fiat state aid case
Employee group life cover: protection from unexpected tax charges
The energy windfall tax hokey cokey
News
HMRC manual changes: 18 November 2022
R&D tax credits claims fall in value
The CIOT’s three tax priorities
Loan charge discovery assessments
Value of UK business tax reliefs reaches £105bn
Adoption of IFRS 17 by insurance companies
Gibraltar: continued access to financial services markets
Money laundering: updated list of high-risk countries
Pillar One rules should be ‘proportionate to the intended policy objectives’, says CIOT
Agreement on exchange of information
HMRC revises ADR guidance
Paper repayment notifications to end in December
Cases
Other cases that caught our eye: 18 November 2022
NTK Leisure Ltd v HMRC
T Watts v HMRC
Fiat Chrysler Finance Europe and others v European Commission
One minute with
One minute with... Russell Warren
Trackers
HMRC manual changes: 18 November 2022
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