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Termination payments
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Environmental taxes
IPT
VAT
International taxes
BEPS
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Cross border
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Residence
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Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
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Home
Issue
1253
Home
Issue
1253
Issue 1253
4 March, 2015
Analysis
Economics focus: What kind of Budget can we expect?
The consequences of unlawful state aid
Court of Appeal ruling in Investment Trust Companies: unjust enrichment and the ‘dead period’
Tax treaty briefing for March 2015
The changing tax disputes landscape
Q&A: HMRC’s plans on working with tax agents
In brief
CJEU judgment in de Ruyter
HSBC, tax evasion and criminal prosecution
Rethinking penalties
News
HSBC Suisse latest
Scottish tax updates
Wales consults on new landfill disposal tax
FATCA reporting guidance
UK/Senegal tax treaty signed
Bank levy: UK/Netherlands DTR
Indirect taxes ‘soar across globe’
VAT/GST discussion drafts
‘Beneficial’ loans
Employer-provided childcare and maternity allowance
OTS report on employment status
Internationally mobile employees
Capital allowance sale and leaseback changes
Cases
North Berwick Golf Club v HMRC
Derek Collings t/a Engineering Unlimited v HMRC
VDP Dental Laboratory NV v Staatssecretaris van Financiën and Staatssecretaris van Financiën v (i) X BV and Nobel Biocare Nederland BV
Ignatius Fessal v HMRC
Verder LabTec GmbH & Co.KG v Finanzamt Hilden
Herefordshire Property Company v HMRC
Kumon Educational UK v HMRC
One minute with
One minute with... Kate Habershon
Ask an expert
Ask an expert: Tax on the liquidation of an LLP
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