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IPT
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In brief
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In brief
IN BRIEF
Views on recent developments in tax.
Salaried members update
Elena Rowlands
Ian Zeider
Tom Margesson
HMRC are to reverse their controversial guidance changes on increases in capital contributions.
Themes in UK corporate tax disputes for 2025 (and beyond)
Helen Buchanan
From challenging the tax treatment of partnerships to taking a less collaborative approach on audits, HMRC appear to be taking a tougher approach on a host of corporate tax issues.
JVs and the top-up taxes: does HMRC’s draft guidance bring clarity?
The draft guidance contains some useful confirmations, but more detailed examples would be helpful.
Reflections on the Budget fallout – three months on
Jeremy Mindell
Business confidence has been eroded.
BlueCrest: the CA ruling on Condition B
David Whiscombe
Failing to meet Condition B (and so falling outside the scope of the ‘salaried member’ rules) is more difficult than was previously thought.
Tweaking the Temporary Repatriation Facility
What changes might we expect?
ScottishPower: payments under settlement agreements
Tanja Velling
Can you get deductions for payments in lieu of penalties? The Court of Appeal says yes!
Balancing growth and taxes: the corporate tax roadmap
Tanja Velling
What’s in store for corporates.
The increased interest rate on late payments
David Whiscombe
The planned increase in the interest rate from April is both arbitrary and unjustified.
A tale of two businesses
David Whiscombe
Well, four, technically.
Go to page
of
195
EDITOR'S PICK
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
1 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
2 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
3 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
4 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
5 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
6 /7
2024: that was the year that was
Jemma Dick
7 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
NEWS
Read all
HMRC manual changes: 21 February 2025
HMRC launch e-invoicing consultation
NICs relief in special tax sites: postcode requirement introduced
Company size thresholds apply for off-payroll working rules
Paying voluntary NICs when abroad
CASES
Read all
A Taxpayer v HMRC
HMRC v Royal Bank of Canada
R (oao) Anglia Ruskin Students’ Union v HMRC
B Joseph v HMRC
Lloyds Asset Leasing Ltd v HMRC
IN BRIEF
Read all
Salaried members update
Themes in UK corporate tax disputes for 2025 (and beyond)
JVs and the top-up taxes: does HMRC’s draft guidance bring clarity?
Reflections on the Budget fallout – three months on
BlueCrest: the CA ruling on Condition B
MOST READ
Read all
Salaried members: HMRC reverses position on the TAAR and Condition C
Lloyds Asset Leasing Ltd v HMRC
Salaried members update
A Taxpayer v HMRC
Mersey Docks: you’re my wonderwall