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IPT
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1242
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1242
Issue 1242
2 December, 2014
Analysis
Autumn Statement 2014: key tax announcements
Q&A: Autumn Statement 2014: examining the big picture
Views on Autumn Statement 2014
In brief
Views on Autumn Statement 2014
News
HMRC launches employment and payroll group
Record tax take from UK’s biggest businesses
Tax case backlog biggest ever, claims law firm
Bermuda will adopt public benefit register ‘when UK and US do’
FATCA: Barbados signs IGA with US
Tax devolution continues apace
Property CGT plans for non-UK residents finally published
In brief: share-based payments; CGT rollover relief; NIC Bill; BEPS; tariff classification; HMRC guidance
BIS consultation on corporate directors and LLPs
Gauke confirms OECD reaction to patent box plan
Cases
Patrick Jones v HMRC
Catherine Grainne Martin v HMRC
Bilal Khan v HMRC
Victor Alexander Dunlop v HMRC
TGH (Construction) LTD v HMRC
Brightsolid Online Technology Ltd v HMRC
Ryanair v European Commission
One minute with
One minute with... Bradley Phillips
Ask an expert
Fair shares
EDITOR'S PICK
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
1 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
2 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
3 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
4 /7
The new Securities Transfer Tax: business as usual?
Georgina West
5 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
6 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
7 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
NEWS
Read all
OECD issues Pillar Two review framework and revised GIR
VAT refund policy change for non-UK members of VAT groups
VAT on fund management services: new HMRC guidelines
Temporary zero rate for domestic electricity
CBAM admin regulations published
CASES
Read all
J Scheckter v HMRC
Luxurico Ltd v HMRC
C Sagar v HMRC
Other cases that caught our eye: 18 September 2026
The Executors of Hunt and others v HMRC
IN BRIEF
Read all
TOGCs and leases
Principal or agent?
HMRC get more bang for their buck
Sanctionable conduct
The end of offshore execution on secondary transactions
MOST READ
Read all
Grand Smile Design Ltd v HMRC
Raising standards without regulating the profession
Consultation tracker
The Executors of Hunt and others v HMRC
HMRC manual changes: 4 September 2026