Market leading insight for tax experts
Subscribe
Home
Saved articles
Viewed articles
Login
Logout
E-newsletter
Advertise
About us
Help
View online issue
BROWSE BY TOPIC
Corporate Taxes
Compliance
Corporation tax
DPT
Groups
Transactional tax
Employment taxes
Employment taxes
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
Pensions & investments
Trusts & estates
Real Estate Taxes
Property taxes
REITs
Stamp Taxes
SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
Brexit
Compliance
HMRC Powers
Investigations
Litigation
Tax policy
Tax risk
NEWS
CASES
IN BRIEF
ANALYSIS
ONE MINUTE WITH
PEOPLE & FIRMS
TRACKERS
AUTHORS
ISSUE ARCHIVE
BROWSE BY TOPIC
Corporate taxes
Compliance
Corporation tax
DPT
Groups
Transactional tax
Employment taxes
Employment taxes
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
Pensions & investments
Trusts & estates
Real estate taxes
Property taxes
REITs
Stamp taxes
SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
Brexit
Compliance
HMRC Powers
Investigations
Litigation
Tax policy
Tax risk
Subscribe
Home
Saved articles
Viewed articles
View virtual issue
View online issue
Login
Logout
E-newsletter
Advertise
About us
Help
News
Cases
In brief
Analysis
One Minute With
People & Firms
Trackers
Authors
Issue Archive
SEARCH
Home
Issue
Issue 1441
Home
Issue
Issue 1441
Issue 1441
1 May, 2019
Analysis
Time limit traps: lessons from the 2019 loan charge
The VAT review for May 2019
The international tax compliance landscape in 2019
NCL Investments Ltd: accounting not optional
Derry: carry back of share loss relief
In brief
Self's assessment: pensions tax relief
Ritchie: discovery assessments
Hargreaves: 'staleness' and discovery assessments
Hely-Hutchinson and legitimate expectation
News
Commission publishes full version of UK CFC state aid decision: recovery 'tougher than expected'
Call for evidence on social investment tax relief
NICs Bill introduced
Commission proposes VAT and excise duty exemption for EU forces
VAT reverse charge for building and construction services
Crown dependencies update economic substance guidance
International exchange of information agreements
OECD releases full update of Model Tax Convention
Dominica signs multilateral convention on tax matters and CRS MCAA
Improving tax compliance among wealthy individuals
HMRC guidance: 3 May 2019
Cases
Oxford Instruments UK 2013 Ltd v HMRC
Vermilion Holdings v HMRC
Atholl House Productions v HMRC
Hannover Leasing Wachstumswerte Europa Beteiligungsgesellschaft and another v HMRC
The Rank Group Plc v HMRC
One minute with
One minute with... James Gopsill
EDITOR'S PICK
Medpro: better late than never
Stacey Cranmore
1 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
2 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
3 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
4 /7
Understanding the FIG regime
Jo Bateson
5 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
6 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
7 /7
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
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
NEWS
Read all
HMRC appoint R&D expert advisory panel
Special tax sites designated in Wales
CIOT on tax barriers to housing supply
Repayment interest and commercial restitution for VAT
Italy plans to raise flat tax for wealthy new residents by 50%
CASES
Read all
Lands Luo Ltd v HMRC
Investment and Securities Trust Ltd v HMRC
Scott Brothers Ltd v HMRC
Other cases that caught our eye: 24 October 2025
Mainpay Ltd v HMRC
IN BRIEF
Read all
Autumn Budget 2025: what tax measures can we expect?
Taking cover
More on s 455
HMRC’s technical note on RIFs
HMRC’s new NIC guidance on internationally mobile employees
MOST READ
Read all
Autumn Budget 2025: what tax measures can we expect?
HMRC manual changes: 17 October 2025
HMRC manual changes: 10 October 2025
Mainpay Ltd v HMRC
Management expenses: HMRC’s new nudge campaign