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IPT
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Withholding taxes
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Issue 1528
Home
Issue
Issue 1528
Issue 1528
22 April, 2021
Analysis
The taxation of receivables finance transactions
Conflicts in the tax code: two case studies
Wellcome Trust and the reverse charge
Stamp duty on insurance linked securities
Private client review for April 2021
In brief
Hoey: credit for PAYE tax not deducted
Q-GmbH and the VAT insurance exemption
Foundation Partners: a new concept in tax
Want to pay more tax?
News
HMRC manual changes: 23 April 2021
Finance Bill 2021 changes passed
Further CJRS Direction
Agent update: issue 83
VAT deferral scheme: penalties
Customs guidance roundup
Insufficient ‘value shifting’ shown to warrant wholesale VAT changes, says CIOT
OECD report on digital platforms
OECD tax dispute resolution peer reviews
Finance Bill feedback
OTS review of HMRC’s taxpayer guidance
HMRC guidance: 21 April 2021
Cases
S Hoey v HMRC
M Group Holdings Ltd v HMRC
Euromoney Institutional Investor plc v HMRC
Other cases that caught our eye: 23 April 2021
One minute with
One minute with... Nicholas Gardner
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