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IPT
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BEPS
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OMBs
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Home
Issue
1214
Home
Issue
1214
Issue 1214
2 May, 2014
Analysis
The proposals on CGT for non-residents
Statutory residence test: the end of the ‘clean break’
Lessons from Dhanak on procedural issues
VAT briefing for May 2014
Economics focus: Why are corporation tax revenues so weak?
Adviser Q&A: FTT clarifies interest arising in the UK or from a UK source
In brief
VAT group registration
NISA savings for the future?
Revised SAO guidance suggests ‘a more robust approach’ from HMRC
CGT on non-residents and ATED: ‘life is going to be seriously complicated’
Talking points
News
Increase in UK taxes paid by non-domiciled taxpayers
HMRC doubles investigations into charity gift aid claims
CFC’s non-trade profits: guidance on anti-avoidance
Press watch: Osborne ratchets up pressure on offshore tax evaders
Consultation on alternatives to electronic filing
No VAT exemption for commercial providers of higher education
In brief: NIC and LLPs; EU Savings Directive; ‘party plan’ derogation; preferential tariff treatment; guidance
Cases
The Leasing Partnerships v HMRC
R on the application of Derrin Brother Properties v HMRC
Trinity Mirror PLC v HMRC
Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy
JP Gilchrist v HMRC
The Queen on the application of De Silva and Dokelman v HMRC
Greene King v HMRC
One minute with
One minute with... David Goldberg QC
Ask an expert
Ask an expert: Reverse premiums: capital or revenue?
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