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IPT
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Withholding taxes
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OMBs
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Issue 1686
Home
Issue
Issue 1686
Issue 1686
15 November, 2024
Analysis
Tax, memory and the written record: revisiting Gestmin
Annual Tax on Enveloped Dwellings
Tax and the City review for November 2024
FINs: a licence to fish?
Criminal prosecutions: nobody expects the (tax) inquisition
In brief
Autumn Budget 2024: IHT winners and losers
Corporate redomiciliation
Angst over the recent Budget
News
HMRC manual changes: 15 November 2024
Finance Bill 2025 published
New power in relation to MTD second late-payment penalty
Apprenticeship Levy and Employment Allowance: new employer guidelines
New HMRC patent box guidance
Basis period reform and partnerships: guidance clarification
Updated HMRC guidance on let property campaign
New guidance on abolition of furnished holiday lettings tax regime
Bonus rates for SAYE schemes
HMRC summarise Budget pensions tax changes
VAT refunds for public bodies
Failure to prevent fraud offences to be brought into force
HMRC interest rates to be reduced (for now)
HMRC set out areas of focus for tax research
Cases
Syngenta Holdings Ltd v HMRC
The Executors of K Beresford v HMRC
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC
Other cases that caught our eye: 15 November 2024
One minute with
One minute with... David Francis
Trackers
HMRC manual changes: 15 November 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
One Big Beautiful Bill Act enacted
Wealth taxes and fiscal reality
G Haworth and others v HMRC
OBBBA: permanent tax cuts and international adjustments