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Environmental taxes
IPT
VAT
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BEPS
CFCs
Cross border
Double tax relief
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Residence
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Withholding taxes
Private business taxes
OMBs
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Private client taxes
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Trusts & estates
Real estate taxes
Property taxes
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Tax policy & administration
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HMRC Powers
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Issue 1619
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Issue 1619
Issue 1619
18 May, 2023
Analysis
The reserved investor fund regime: restricted or unrestricted, that is the question
The electricity generator levy: an introduction
HMRC consultation on the taxation of DeFi transactions
The UK’s international disclosure rules: where are we now?
Private client review for May 2023
In brief
Industry view: RIF will plug an important gap
VAT on beverages: the four part test
Faiers: SDLT and multiple dwellings relief
New HMRC guidance on ‘unallowable purpose’
News
HMRC manual changes: 19 May 2023
One in five taxpayers set to pay higher-rate of income tax by 2027/28, IFS reports
HMRC revises guidance on unallowable purpose test
New option to elect into tonnage tax
Community investment tax relief extended
Tax regime needs to be tailored to cryptoasset transactions, says CIOT
HMRC consults on PPT tax credits
Further government amendments to Finance (No 2) Bill 2023
Government agrees (mostly) with PAC Covid compliance report
Retained EU law sunset clause shelved
HMRC updates Standard for Agents
HMRC reply checker tool expanded
HMRC confirms extension of SMS service
Cases
Spring 2023 review
One minute with
One minute with... Sarah Gabbai
Trackers
HMRC manual changes: 19 May 2023
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