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IPT
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BEPS
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OMBs
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Home
Issue
1172
Home
Issue
1172
Issue 1172
4 June, 2013
Analysis
Economics focus: Spending cuts become harder to find
The tax agenda for June
Trading in the UK through a PE
New UK GAAP and tax on financial instruments
NEC: VAT and booking fees
News
No relief on costs paid by business customers, gas and electricity distributors told
CASC qualifying conditions targeted for clarification
HMRC proposes change to exchange gains and losses rules
Andorra introduces income tax for first time
Offshore employment intermediaries' income put under review
Revision for double taxation treaty passport scheme
Condoc seeks to strength banks' code of practice
In brief: Economic Affairs Committee; annual management charge; fuel rates; IHT trust charges; VAT refunds; people and firms
Victory for HMRC in BVI avoidance case
FATCA implementation given updated regulations and guidance
Press watch: Gibraltar; Hearts FC; Charity Commission
Cases
HMRC v The Honourable Society of Middle Temple
WM Morrison Supermarkets Ltd v HMRC
Nuffield Health v HMRC
J Myers v HMRC (and related appeals)
Blenheims Estate and Asset Management Ltd v HMRC
Trustees of David Zetland Settlement v HMRC
One minute with
One minute with... Mark Dyson
Ask an expert
Ask an expert: Recovery of UK VAT under the EU VAT refund mechanism
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 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
Umbrella companies: new HMRC PAYE guidance
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