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IPT
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Withholding taxes
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Home
Issue
1105
Home
Issue
1105
Issue: Vol 0, Issue 1105
9 December, 2011
Analysis
2011 international review
2011 review: VAT
2011 review: transfer pricing
2011 review: stamp taxes
2011 review: SMEs
2011 review: Revenue watch
2011 review: private client
2011 review: policy
2011 review: investigations
2011 review: international corporate taxes
2011 review: in-house teams
2011 review: excise duties
2011 review: environment
2011 review: employment tax
2011 review: economy
2011 review: dispute resolution
2011 review: corporate tax
2011 review: commercial property
2011 review: the City
2011 review: cases
In brief
The government's vision for a simpler and more transparent personal tax system
News
'High demand' for R&D reliefs assurance pilot
People and firms: Association of Taxation Technicians and Collyer Bristow
Press watch: HMRC and Goldman Sachs
Hartnett postpones retirement to help ensure 'smooth transition’
Support for enrolment of tax agents
R&D reliefs: Advance assurance pilot reminder
PAYE: Improving payroll data
Tax Catch up Plan reminder
Self-assessment online: Registration reminder
Tax rates and allowances regulations
Tax credits regulations
Excise duties regulations
VAT notices updated
Rural Fuel Duty relief: HMRC guidance
VAT: Bingo and gaming machines
Bank Levy: UK and Germany
VAT: Connection charges concession withdrawn
Foreign exchange regulations
Extra statutory concessions: Call for evidence
UK-Swiss tax agreement: FAQs
Tax credits helpline numbers
National minimum wage: HMRC targets fashion houses
HMRC performance: Parliamentary briefing
Provisional collection regulations
Cases
S Verma v HMRC
Thorncroft Ltd v HMRC
Rating Report Ltd v HMRC
The British Disabled Flying Association v HMRC
Mrs SA Searle v HMRC
Countrywide Estate Agents FS Ltd v HMRC
EDITOR'S PICK
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
1 /7
Spare us the cUTTer
Nick Thornton
2 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
3 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
4 /7
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
5 /7
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
6 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
7 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
NEWS
Read all
New HMRC manual on Mandatory Registration of Tax Advisers
New Advance Tax Certainty Manual
HMRC relax ERS reporting for short-term business visitors
HMRC update SP 1/2001
VAT Notice 742A clarification
CASES
Read all
Bagshaw Ltd v Revenue Scotland
HMRC v Healthspan Ltd
Other cases that caught our eye: 5 June 2026
Queenscourt Ltd v HMRC
Re Waldorf Production UK plc
IN BRIEF
Read all
Krason: careless conduct
IHT replacement property relief restrictions
HMRC clarify CIS financing positions
TP adjustments and VAT: lessons from Stellantis Portugal
Updating the obsolete
MOST READ
Read all
TP adjustments and VAT: lessons from Stellantis Portugal
HMRC clarify CIS financing positions
Consultation tracker
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Ask an expert: Dividend planning under the new close company reporting regime