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IPT
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International taxes
BEPS
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Double tax relief
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Residence
Transfer pricing
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Withholding taxes
Private business taxes
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Home
Issue
1385
Home
Issue
1385
Issue 1385
30 January, 2018
Analysis
What are we to make of the draft Scottish Budget?
A countdown to devolved taxes in Wales
The Cross-Border Trade Bill
Tax insurance in M&A transactions
Hamamatsu: when transfer pricing and customs valuation converge
The VAT briefing for February 2018
In brief
Non-residents CGT returns
Can the novation of a contract be a supply of land?
News
CIOT concerned at ‘hasty redraft’ of customs code
Accounting for effects of US tax reform
New anti-money laundering supervisory body
OTS to carry out review of IHT
VAT treatment of education providers
Tobacco products manufacturing machinery licensing scheme
Welsh landfill disposals tax
Commission considers extending UCC transitional rules
Commission’s reporting rules for intermediaries need clearer hallmarks
Tax treaties
Six more countries sign BEPS multilateral instrument on tax treaties
OECD pilots new international tax risk programme
Changes to HMRC’s criminal investigation powers
WRA and HMRC ready for devolved Welsh taxes
New HMRC guidance
Cases
I Shiner and D Sheinman v HMRC
P Vaines v HMRC
J Shannon v HMRC
Stadion Amsterdam CV v Staatssecretaris van Financiën
Phoenix Foods v HMRC
Teoco UK v Aircom Jersey and Aircom Global
One minute with
One minute with... George Peretz
Ask an expert
Disposal proceeds or interest?
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