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DPT
Groups
Transactional tax
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Termination payments
Indirect taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
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Trusts & estates
Real estate taxes
Property taxes
REITs
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Tax policy & administration
Anti-avoidance
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Home
Issue
1370
Home
Issue
1370
Issue 1370
26 September, 2017
Analysis
A reasonable excuse?
HMRC’s business risk review consultation
How ordinary loans become surprise hybrids
International briefing for September 2017
BlackRock: software tools and the investment management VAT exemption
In brief
Transfer pricing adjustments jump by 90% as DPT takes effect
Transactions in land: extending the boundaries
The new corporate criminal offence
Avon: no deviation from the derogation
News
European Commission outlines ‘fair taxation of digital economy’
HMRC launches growth support service for mid-sized businesses
FRC proposes accounting amendments for gift aid payments
OTS scopes capital allowances and depreciation review
Share scheme registration errors
Lease accounting changes
Simple assessment begins
Good Law Project pursues Uber
OECD consults on digital economy
OECD releases six peer reviews on tax dispute resolution
Bumper year for Revenue Scotland
Solicitors’ regulatory body warns over tax avoidance
New HMRC guidance
Cases
Aviva, DNB BANKA and Germany
The Trustees of the BT Pension Scheme v HMRC
Landid Property and others v HMRC
HMRC v Root2tax
R McGreevy v HMRC
One minute with
One minute with... Peter Rayney
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: 26 September 2025
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
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