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IPT
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Withholding taxes
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Home
Issue
1091
Home
Issue
1091
Issue: Vol 0, Issue 1091
31 August, 2011
Analysis
What is and is not a reasonable excuse
International briefing: September 2011
Worldwide debt cap: five practical issues
Financing OMBs: loans or shares?
Agent versus principal
In brief
CFC reform: creating the right conditions for growth
Reviewing the impact of Anson (FTC/39/2010, aka Swift)
News
Press watch: Twenty economists urge Osborne to drop the 50p tax rate
Autumn statement is set for 29 November
Inheritance tax incentive would be regressive, says Tax Faculty
OECD sets out strategies to counter corporate loss schemes
Capital allowances: Tax Faculty recommends deferral of mandatory pooling
Bogus financial adviser jailed for £1.9m tax fraud
HMRC should use criminal powers to tackle dishonesty, says CIOT
HMRC to address concerns over tax treaties measure
Eighteen tax consultations close this month
Construction industry: new penalties regime starts in October
People and firms: McGrigors
Press watch: Chris Evans on tax havens
Lottery terminals: HMRC invite repayment claims
Cases
PD, J & LD Brockhouse (t/a A5 Aquatics) v HMRC
Mrs J Moss v HMRC
M Benford v HMRC
Nordea Pankki Suomi Oyj v Finland
European Commission v Republic of Hungary
Tallington Lakes Ltd v HMRC
St Peters Travel Ltd v HMRC (and related appeal)
PC Clarke v HMRC (No 2)
Practice guides
Worldwide debt cap: five practical issues
Financing OMBs: loans or shares?
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: 5 September 2025
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
Submitting RIF notifications to HMRC
HMRC guidelines on declarations of accuracy and completeness
EV charging added to advisory fuel rates
CASES
Read all
Lexgreen Services Ltd v HMRC
Elphysic Ltd and others v HMRC
W Tinkler v HMRC
Clear Pay Payroll Ltd v HMRC
Other cases that caught our eye: 5 September 2025
IN BRIEF
Read all
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
CenTax recommends changes to protect family farms
Soft Drinks Industry Levy credit repayments
Self’s assessment: Time for a wealth tax?
Highlights from HMRC’s 2024/25 annual report
MOST READ
Read all
First failure to prevent the facilitation of tax evasion case
T Masters v HMRC
Government mulls reforms to property taxes
Government mulls reforms to property taxes
United Carpets (Franchisor) Ltd v HMRC