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IPT
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Residence
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Withholding taxes
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Property taxes
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Issue 1620
Home
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Issue 1620
Issue 1620
25 May, 2023
Analysis
Modernising stamp duty: are we nearly there yet?
Pillar Two: the consequences of staggered global implementation
Knocking on IRS’s door: the new accruals framework for carried interest
International review for May 2023
In brief
GLO lessons from Axa Sun Life
Taxing crypto: place your bets
News
HMRC manual changes: 25 May 2023
EU proposes ‘ambitious and comprehensive’ customs reform
IASB amendments help with Pillar Two
Crown Dependencies announce Pillar Two implementation plan
Further school fee schemes exposed
Tax judiciary faces bias allegations
EIS investment hits record high
New printed form for marriage allowance claims
Consultation on further pensions remedy tax regs
New guidance for second-hand motor scheme
Register of overseas entities
UK signs DTC with San Marino
Sierra Leone joins Global Forum
Going digital is key to improving HMRC customer service, says FST
HMRC updates interest rates
Finance (No 2) Bill 2023 passes Committee Stages
Cases
Other cases that caught our eye: 26 May 2023
H Murphy and another v HMRC
HMRC v SSE Generation Ltd
Shinelock Ltd v HMRC
One minute with
One minute with... Sarah Lane
Trackers
HMRC manual changes: 25 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