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Indirect taxes
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Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
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Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
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Issue 1440
Home
Issue
Issue 1440
Issue 1440
25 April, 2019
Analysis
Praesto Consulting: VAT on legal services
HMRC’s defeat in Albatel: the IR35 puzzle
International review for April 2019
Private client review for April 2019
Facilitation of tax evasion: the reality of prevention procedures
LTT and SDLT: comparing anti-avoidance provisions
When is HMRC’s duty of confidentiality overridden?
Basic income: utopian dream or fiscal nightmare?
In brief
VAT on legal costs
Partnership expenses and HMRC’s guidance
News
HMRC seeks greater share from US multinationals
Further changes to hybrid capital instruments rules
IR35 changes
HMRC recognises Barbados Stock Exchange
UK tax system ‘fundamentally unfair’ to small businesses
Transposing the fifth money laundering directive
Official rate remains 2.5%
RTI trial for previous year corrections
Diesel company car tax changes
Recovering import VAT
Tax treaty with Malta updated for MLI
‘Tax wedge’ falls in OECD countries
HMRC review of direct debt recovery
Cases
Big Bad Wolff Ltd v HMRC
P Hunt v HMRC
R (on the application of Derry) v HMRC
Mydibel SA v Etat Belge
ASE Plc v HMRC
J Hargreaves v HMRC
One minute with
One minute with... Becky Rees
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