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IPT
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Withholding taxes
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Issue 1551
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Issue 1551
Issue 1551
Analysis
Autumn Budget 2021: Report
Autumn Budget 2021: The big picture - a Blue Peter Budget?
Autumn Budget 2021: The private client perspective - a build back better Budget?
Autumn Budget 2021: Measures affecting corporates
Autumn Budget 2021: Tax measures affecting SMEs
Autumn Budget 2021: Compliance and enforcement measures
Autumn Budget 2021: The economic view
News
21 new taxes in 21 years?
UK sets out plans for DST withdrawal
CIOT responds to Draft Finance Bill inquiry
HMRC Stakeholder Digest
Reporting rules for digital platforms
Tax conditionality: draft regulations
IHT: excepted estates
Trust registration service: revised deadline
VAT distance selling rules for Northern Ireland
Customs guidance roundup: 30 October 2021
Platform for Collaboration on Tax
Mexico and Rwanda: tax transparency
Finance Bill 2022
Health and Social Care Levy Act
HMRC guidance: 30 October 2021
Cases
J Kunjur v HMRC
M Anderson v HMRC and T Nutt v HMRC
Other cases that caught our eye: 30 October 2021
Europcar Group UK Ltd and another v HMRC
Reports
Autumn Budget 2021: Tax rates and allowances
EDITOR'S PICK
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
1 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
2 /7
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
3 /7
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
4 /7
Burlington in the UT: a clearer approach
Kyle Rainsford
5 /7
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
6 /7
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
NEWS
Read all
HMRC manual changes: 26 July 2024
Government’s ‘fiscal lock’ is welcome but ‘rather theatrical’, says IFS
EU Council reiterates concerns over UN framework
OECD’s ICAP documents
XST’s three priorities for HMRC
CASES
Read all
Centrica Overseas Holdings Ltd v HMRC
HMRC v GE Financial Investments
A Outram and another v HMRC
Other cases that caught our eye: 26 July 2024
Finanzamt T II v S
IN BRIEF
Read all
Lease extensions and the 3% surcharge
What next for ISA fractional shares?
HMRC service standards: where next?
SDLT: residential or not?
HMRC service standards: where next?
MOST READ
Read all
The dirty dozen
VAT on private school fees
The statutory residence test: ten things we find very difficult about you
Labour rules out return of pensions lifetime allowance
Reeves rules out emergency Budget