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IPT
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Home
Issue
1028
Home
Issue
1028
Issue: Vol 0, Issue 1028
24 May, 2010
Analysis
VAT focus: Compound interest on VAT overpayments
In brief
Comment: Issues raised by Swift v HMRC
Comment: Time to pay requests and independent business reviews
News
Administration and appeals: Trust and estate returns
Business tax: Independent business reviews
Companies in the news
International: 'Super profits tax' worries miners
Business tax: Charities
International: Insurers criticise IMF proposals
Business tax: Employer Bulletin
Business tax: Money laundering regulations
Personal tax: Childcare vouchers trap
Business tax: Optimism 'tempered' by tax concerns
Business tax: The private rented sector
HMRC business by telephone: statement of practice
Cases
Elomaa v Finland
Areva T&D Protection et Controle v HMRC
EC Commission v French Republic, EC Commission v Austria and EC Commission v Ireland
AstraZeneca UK Ltd v HMRC
Spampinato v Italy
J Hannigan v HMRC
Bulley (HMRC) v Hemmer Investments Ltd
Mithras (Wine Bars) Ltd v HMRC
FCE Bank plc v HMRC
EDITOR'S PICK
Tax Journal's 2025 Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
NEWS
Read all
HMRC manual changes: 6 February 2026
Finance Bill measures risk uncertainty, complexity and unintended effects, CIOT warns
Finance Bill round-up
Net settlement and annual reporting requirements
Companies now required to maintain own register of members
CASES
Read all
FS Commercial Ltd v HMRC
P Kearney v HMRC
Mark Glenn Ltd v HMRC
J Hall v HMRC
Other cases that caught our eye: 6 February 2026
IN BRIEF
Read all
Concerns over the scope of new conduct rules for advisers
Revenue fraud
The new share for share anti-avoidance
Value on death: IHT
TSI Instruments and import VAT recovery
MOST READ
Read all
M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others
COP 9 and serious tax fraud: HMRC’s tougher approach
One minute with... Hayley Ives
Consultation tracker
Nimbus: The Disability Consultancy Service Ltd v HMRC