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IPT
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Issue 1690
Home
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Issue 1690
Issue 1690
13 December, 2024
Analysis
2024: that was the year that was
Corporate view: goodbye to 2024 – the year of two halves
Tax on SMEs in 2024
Private client tax in 2024: ch-ch-ch-changes*
The contentious tax world in 2024
Looking back on 2024: a VAT retrospective
The Scottish Budget 2025/26: steady as she goes, but with some stings in the tail
In conversation with... Malcolm Gammie CBE KC
News
HMRC manual changes: 13 December 2024
Scottish and Welsh Budget announcements
Lineker case settled
Anglesey Freeport: special tax sites designated
New overlap relief calculator
Additional dwelling supplement increased
Scottish rates of income tax and deficiency relief
New HMRC tool for umbrella company worker pay
HMRC confirm tax treatment of tips
The Taxpayer unmasked
Updated guidance on VAT late-payment penalties
Reminders for pension schemes
HMRC goes international
Higher earners caught in 60% ‘tax trap’
New legislation
Updated guidance
Cases
C Hoyle and others v HMRC
Other cases that caught our eye: 13 December 2024
Five key cases of 2024
One minute with
‘One minute with’ in 2024
Trackers
HMRC manual changes: 13 December 2024
EDITOR'S PICK
The new Securities Transfer Tax: business as usual?
Georgina West
1 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
2 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
3 /7
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
4 /7
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
,
Ian Zeider
5 /7
Estoppel and abuse of process in VAT
Claire Logan
6 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
7 /7
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
Estoppel and abuse of process in VAT
Claire Logan
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
NEWS
Read all
Tax Journal thanks its July 2026 authors
GAAR Advisory Panel issues Opinions on IHT planning arrangements
CIOT and ATT suggest priorities for new Financial Secretary
Pillar Two top-up taxes returns: deadline reminder
ATT cautions against ITSA ‘timely payment’ reforms
CASES
Read all
Ten cases shaping tax practice in 2026
New cases this week: 31 July 2026
M Elborne and others v HMRC
E Kwai v HMRC
P Reed v HMRC
IN BRIEF
Read all
Funding the business
HMRC’s annual report for 2025/26
The new duty to correct tax return errors
The VAT treatment of prize draws
Directors’ liability: tax schemes
MOST READ
Read all
The VAT treatment of prize draws
The new duty to correct tax return errors
Requirements for forthcoming pensions IHT changes
Loan charge settlement scheme: regulations and guidance published
One minute with... Tim Gummer
