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IPT
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BEPS
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Double tax relief
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Residence
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Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
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Real estate taxes
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Issue 1570
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Issue 1570
Issue 1570
Analysis
Dicey Rule 3: the Court of Appeal’s decision in Skat v Solo
The chancellor disappoints, but he’s a man with a tax plan
Mixed member partnerships rules: a complex knot to untangle
The VAT review for April 2022
When does open justice become engaged in the FTT?
In brief
Cum-ex: the final decision
Brexit meets covid
What is a spouse?
News
Tax bodies sceptical of ITSA registration proposals
HMRC manual changes: 1 April 2022
US: Biden proposes replacing BEAT with UTPR
HMRC ramps up tax checks
Taxes in Northern Ireland
HMRC Stakeholder Digest
HMRC targets contracts for difference schemes
Revised list of high-risk third countries
Latest plastic packaging tax guidance
Russian imports hit by duty increase
Fuel duty cut
What not to include in OSS returns
Margin scheme for second-hand cars in NI
VAT Notice updated for nursing agency concession
Zero rate for energy-saving materials
National Minimum Wage increases
Statutory sick pay changes
CIS: statutory parental bereavement pay
End of SAYE and EMI holidays
HMRC mandates format for employment expenses claims
Welsh land transaction tax: local variation proposals
Cases
Cases: Spring 2022 review
One minute with
One minute with... Lisa Vanderheide
Trackers
HMRC manual changes: 1 April 2022
Reports
Report: Tolley’s Technology & tax administrations
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