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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
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
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Investigations
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Home
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Issue 1675
Home
Issue
Issue 1675
Issue 1675
30 August, 2024
Analysis
Estoppel in a tax context
SDLT: gardens, grounds and grazing
Case management before the tribunal
CCLA: AIFs can qualify for the SIF VAT exemption
In brief
Cleaning up: tax on gifts
The end of BADR?
News
HMRC manual changes: 30 August 2024
UN: tax framework convention terms of reference adopted
HMRC ‘corrects’ 2,100 R&D claims
Salaried members: CIOT urges HMRC to reconsider stance on Condition C
HMRC update large business tax strategy guidance
HMRC redesign IHT100 forms
Updated HMRC guidance on MTT and DTT
Italy doubles foreign income tax charge
HMRC cut interest rates
Potential changes to rules on tribunal decisions
Reporting rules for digital platforms
Potential delay to new employer reporting requirements
Simplifications needed to GIR, BIAC says
CJEU: transfer of jurisdictions for preliminary rulings
Guidance on giving tribunal evidence from abroad
Contacting HMRC
Agent Update 122
Cases
Go City Ltd v HMRC
K (oao UBS AG) v HMRC and another
Mainpay Ltd v HMRC
J Winfield v HMRC
L Carvajal and another v HMRC
Mark Glenn Ltd v HMRC
P Marano v HMRC
Other cases that caught our eye: 30 August 2024
One minute with
One minute with... Siobhan Gillespie
Trackers
HMRC manual changes: 30 August 2024
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
Tax Journal authors for September
HMRC manual changes: 3 October 2025
Eight ‘pragmatic’ tax options for the Chancellor
Raising standards in the tax market legislation won’t achieve its aims, says CIOT
Albania joins Pillar Two Subject to Tax Rule MLI
CASES
Read all
Isle of Wight NHS Trust v HMRC
Jumpman Gaming Ltd v HMRC
City Blinds Scotland Ltd & Complete Solutions Europe Ltd v HMRC
Other cases that caught our eye: 3 October 2025
T Pawar v HMRC
IN BRIEF
Read all
HMRC’s new NIC guidance on internationally mobile employees
The tax Budget cycle
More on s 455
What if HMRC win in Hotel la Tour?
Supreme Court in Prudential Assurance
MOST READ
Read all
What if HMRC win in Hotel la Tour?
GfC 13 and the filing position: nothing to see here?
HMRC’s new NIC guidance on internationally mobile employees
Isle of Wight NHS Trust v HMRC
Other cases that caught our eye: 26 September 2025