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IPT
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BEPS
CFCs
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Issue 1555
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Issue 1555
Issue 1555
Analysis
UK loan structures: changes to the anti-hybrid rules
Hargreaves: withholding tax on rollover funding under scrutiny
International review for November 2021
A welcome return to traditional tax investigations
In brief
Indirect effects: abuse of process versus exercise of a statutory right
REIT reform
Basis period reform: updates since the Finance Bill
News
HMRC lacks capacity to manage increased levels of tax debt, says NAO
Stated tax policy making process now largely ignored, says CIOT
HMRC factsheets: joint and several liability
Managing Pension Schemes service newsletter
Tax Administration and Maintenance Day
Women leaders in tax transparency
Digital tax reform: ‘significant concern’ over recent lack of business engagement, says BIAC
Customs guidance roundup: 26 November 2021
Plastic packaging tax
Wales to extend LTT higher rates refund period
VAT: accounting for import VAT
Tax credits and child benefit
SDLT1 paper return: freeport tax sites
Basis period reform: potential administrative burdens, warns ATT
Updated October 2021 Employer Bulletin
Agent Update: issue 90
Umbrella companies: risk of tax avoidance
Finance Bill 2022: DPT amendments
Cases
Other cases that caught our eye: 26 November 2021
Swiss Dawn Consultants Ltd v HMRC
Quinn (London) Ltd v HMRC
One minute with
One minute with... Rupert Moyle
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
US ‘rejects very nature’ of UN tax talks
Mersey Docks: you’re my wonderwall