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ORIP


Autumn Statement 2023: a Budget in all but name?
Card image Chris Sanger
Exactly what sort of an event was this, asks Chris Sanger (EY).
23 November 2023
UK tax pitfalls of the foreign company premium
Card image Laura Hoyland
Card image Elizabeth Emerson
Laura Hoyland and Elizabeth Emerson (White & Case) explain the various bear-traps for a foreign company proposing to do business in the UK.
28 May 2020
Tax and the City review for November 2019 premium
Card image Zoe Andrews
Card image Mike Lane
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
5 November 2019
The new tax on offshore intangible property receipts: where are we now? star
Card image Siv Devakumar
Card image Simon Skinner
What are the ORIP rules? What are they seeking to achieve? It is perhaps surprising that so little has been said about the offshore receipts in respect of intangible property (ORIP) rules. After all, these are internationally unique, transformed...
18 June 2019
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
T Pawar v HMRC
24 September 2025
MBP Europe Ltd v HMRC
24 September 2025
Circleplane Ltd v HMRC
24 September 2025
IN BRIEFRSS Read all
More on s 455
24 September 2025 / Peter Vaines
MOST READ Read all
P Collingwood v HMRC
17 September 2025
UK-Vietnam tax treaty updated
10 September 2025
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