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IPT
VAT
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BEPS
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Withholding taxes
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Issue
1230
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Issue
1230
Issue 1230
9 September, 2014
Analysis
Q&A: Withdrawal of HMRC concession on commercial loan arrangements for non-doms
HMRC's guidance on accelerated payments and follower notices
Capernwray: the relevant charitable purpose test
Tax and the City briefing for September 2014
How tax impacts taxpayer behaviour
In brief
The future of the £30k termination payment exemption
Tax-raising powers for Scotland
Tax expenditures
News
HMRC delays introduction of RTI penalties for small employers
P11D warning letters ‘sent in error’
OECD to release first BEPS recommendations this month
Law Society responds to IHT trusts consultation
New property taskforce for SW England and Wales
Gambling tax agreement made with Gibraltar, Channel Islands and IOM
In brief: NIC Bill; business visitors; Fair Tax Mark; consignment relief; spacecraft; guidance
Cases
Chauhan v HMRC
Peter Devine v HMRC
Michael S K Yip v HMRC
Bookit v HMRC
HMRC v GMAC
The Vaccine Research Limited Partnership and Mr Vaughan v HMRC
HMRC v The Test Claimant in the Franked Investment Income Group Litigation
One minute with
One minute with... Caspar Fox
Ask an expert
Ask an expert: Transparent or opaque?
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