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Indirect taxes
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IPT
VAT
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BEPS
CFCs
Cross border
Double tax relief
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Residence
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Withholding taxes
Private business taxes
OMBs
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Private client taxes
CGT
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Issue
1414
Home
Issue
1414
Issue 1414
26 September, 2018
Analysis
The Court of Appeal restores legal professional privilege
FTSE 100 split down the middle on the CFA
International briefing for September 2018
The puzzle of the new VAT voucher rules
International tax reform: what will the future be?
In brief
Costs disputes: time for procedural change?
Labour’s inclusive ownership plan
Self's assessment: class 2 or not class 2?
News
ECON committee calls for EU digital services tax set at 5%
Commission issues reasoned opinion to UK on customs duty fraud
Road fuel scale charges
ECON committee amends definitive EU VAT system proposals
ECON committee amends VAT reduced rates proposal
EU VAT gap fell slightly in 2016
Saudi Arabia signs BEPS multilateral instrument on tax treaties
Shadow chancellor pushes Fair Tax Mark
HMRC publishes new Welsh taxpayer technical guidance
New HMRC guidance
Cases
Quarterly review of tax cases: Autumn 2018
One minute with
One minute with... Prabhu Narasimhan
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