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IPT
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Withholding taxes
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Home
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Issue 1503
Home
Issue
Issue 1503
Issue 1503
1 October, 2020
Analysis
The new powers tackling promoters of avoidance schemes
Sunak’s winter economic plan
The VAT review for October 2020
HMRC’s final guidance on DAC 6: a good first attempt?
BlueCrest and partnership taxation: presents under the tree
In brief
Vodafone wins Indian retroactive tax dispute
Cum/ex schemes: ESMA recommendations
Dodika: notice of claim under tax covenant was invalid
News
Winter economic plan
Statutory sick pay
Top-slicing relief on life insurance policy gains
Brexit transition guidance
Supplies by opticians and sellers of hearing aids
VAT bad debt relief and VAT deferral
European Commission to appeal Apple state aid decision
Country by country reporting
BEPS Multilateral Instrument
UK government responds to PAC on tax reliefs
Narrow window for Scottish budget
IFS review of the FTT
HMRC guidance: 30 September 2020
Cases
D Wilkinson v HMRC
Mitteldeutsche Hartstein-Industrie AG v Finanzamt Y
Stichting Schoonzicht v Staatssecretaris van Financiën
Other cases that caught our eye
One minute with
One minute with... Philip Alfandary
Practice guides
Tax practice toolkit
EDITOR'S PICK
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
1 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
2 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
3 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
4 /7
2024: that was the year that was
Jemma Dick
5 /7
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
6 /7
The tractor tax
Stuart Maggs
7 /7
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
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
The tractor tax
Stuart Maggs
NEWS
Read all
HMRC manual changes: 14 February 2025
Salaried members: HMRC reverses position on the TAAR and Condition C
Tax sites designated in East Midlands investment zone
SAYE scheme bonus rates updated
Land transaction tax: subsidiary dwelling exemption
CASES
Read all
Lloyds Asset Leasing Ltd v HMRC
S Fitzgerald and another v HMRC
Sarabande v HMRC
Another case that caught our eye: 14 February 2025
M Ashley 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
Tweaking the Temporary Repatriation Facility
M Ashley v HMRC
UK suspends Russia and Belarus Double Tax Treaties
Salaried members: HMRC reverses position on the TAAR and Condition C
Salaried members update