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IPT
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Residence
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Withholding taxes
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OMBs
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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: 26 September 2025
HMRC to restart direct recovery of tax debts
Tax agents legislation misses the target, says ICAEW
HMRC issue guidance on international employee earnings
Reserved investor funds: new technical note
CASES
Read all
T Pawar v HMRC
MBP Europe Ltd v HMRC
Circleplane Ltd v HMRC
Other cases that caught our eye: 26 September 2025
The Prudential Assurance Company Ltd v HMRC
IN BRIEF
Read all
More on s 455
What if HMRC win in Hotel la Tour?
Supreme Court in Prudential Assurance
The hidden costs of a cap on lifetime gifting
SDLT and the funding of a purchase by a partner
MOST READ
Read all
P Collingwood v HMRC
The hidden costs of a cap on lifetime gifting
The future of international tax reform
UK-Vietnam tax treaty updated
The Prudential Assurance Company Ltd v HMRC