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IPT
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BEPS
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Home
Issue
1386
Home
Issue
1386
Issue 1386
6 February, 2018
Analysis
Rowe and Vital Nut: Court of Appeal dismisses APN judicial review challenge
Tax and the City briefing for February 2018
Tax themes in acquisition financing
Inheritance tax and the requirement to correct
With great power, comes great responsibility
In brief
US persons abroad hit by Trump’s repatriation tax
Will the EU put the UK on a tax blacklist post-Brexit?
Maersk Oil: ‘just and reasonable’ apportionment
News
UK may need post-Brexit state aid framework
Simplifying PAYE settlement agreements - draft regulations
Updated draft guidance on Northern Ireland CT regime
Managed service companies and tax avoidance
VCT share-for-share exchanges
NICs amendments
Trust protections and CGT changes
Scottish higher rate threshold change
Qualifying care relief
Welsh land transaction tax
New customs declaration service
Taxation (Cross-border Trade) Bill
Climate change levy reduced rate
Welsh landfill disposals tax
Responses to consultation on legislating ESCs
New HMRC guidance
Cases
Maersk Oil North Sea UK and another v HMRC
Lunar Missions v HMRC
M Higgins v National Crime Agency
B Youngman v HMRC
Superior Import/Export and others v HMRC
One minute with
One minute with... David Quentin
Ask an expert
The VAT default surcharge
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
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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