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Withholding taxes
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OMBs
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PRIVATE CLIENT TAXES
Planning — Pensions for High Earners
Neville Bramwell
Olivia Biggs
Capital dividends: an update
Sara Luder
Reviewing Icebreaker
Cliona Kirby
Practice guide: Establishing Non-UK Residence
Gary Heynes
Sarah Turgoose
Review of CA decision in Gaines-Cooper
Angela Savin
Louise Higginbottom
Revenue watch: HMRC's 'Spotlights' on Avoidance
Jennifer Knowlson
Richard Clarke
News
Paul Stainforth
Key Insight
Back to basics: Loan relationships
Simon Groom
Simon Groom provides a refresher guide to the rules.
News
Paul Stainforth
Key Insight
Cases
Paul Stainforth
In Short
Go to page
of
208
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: 26 September 2025
HMRC to restart direct recovery of tax debts
Tax agents legislation misses the target, says ICAEW
HMRC issue guidance on international employee earnings
Reserved investor funds: new technical note
CASES
Read all
T Pawar v HMRC
MBP Europe Ltd v HMRC
Circleplane Ltd v HMRC
Other cases that caught our eye: 26 September 2025
The Prudential Assurance Company Ltd v HMRC
IN BRIEF
Read all
More on s 455
What if HMRC win in Hotel la Tour?
Supreme Court in Prudential Assurance
The hidden costs of a cap on lifetime gifting
SDLT and the funding of a purchase by a partner
MOST READ
Read all
P Collingwood v HMRC
The hidden costs of a cap on lifetime gifting
What if HMRC win in Hotel la Tour?
The future of international tax reform
K (oao Hotelbeds UK Ltd) v HMRC