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IPT
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Home
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Issue 1647
Home
Issue
Issue 1647
Issue 1647
19 January, 2024
Analysis
Tax clouds on the Horizon for the Post Office?
US limited liability corporations: updated HMRC guidance
On purpose: developments in the main purpose test
Private client review for January 2024
Characterising a single supply following the Court of Appeal’s decision in Gray & Farrar
In brief
Bolt/Sonder and the VAT Tour Operators Margin Scheme
Create ‘breathing space’ for s 455 charge
News
HMRC manual changes: 19 January 2024
HMRC waive penalties for Post Office branch managers
Full expensing available to corporate partners
Transfer pricing, PE and DPT consultation responses
Tax simplification update
New disclosure facility for R&D claims
CIOT responds to CIS consultation
Could tax failings leave Post Office insolvent?
SDLT changes on the horizon?
VAT relief for energy-saving materials extended
Finance Bill progresses without amendment
Cases
HMRC v Dolphin Drilling Ltd
TP v Administration de l’enregistrement des domaines et de la TVA
HMRC v The taxpayer
Other cases that caught our eye: 19 January 2024
One minute with
One minute with... Hayden Bailey
Trackers
HMRC manual changes: 19 January 2024
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