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IPT
VAT
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BEPS
CFCs
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Double tax relief
Foreign profits
Residence
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Withholding taxes
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OMBs
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Issue 1701
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Issue 1701
Issue 1701
21 March, 2025
Analysis
Elborne: trusting that the loan will be deducted
Bryan Robson: when image and IR35 don’t mix
EIS disqualifying arrangements: jumping through the Hoopla
Private client review for March 2025
Criminal offences and prosecutions for tax fraud
In brief
When is 20% not 20%?
Are multiple trusts still a viable IHT planning strategy?
Avoid shareholder debt write-offs in corporate transactions
News
HMRC manual changes: 21 March 2025
Concerns remain over Making Tax Digital
Economic crime regulations issued
Reduction in Class 1 NICs secondary threshold
Scottish Landfill Communities Fund consultation
UK revokes Russia and Belarus DTTs
Single Customer Account update
Cases
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
B Lynch v HMRC
V Louwman v HMRC
A Sajedi and others v HMRC
Other cases that caught our eye: 21 March 2025
One minute with
One minute with... Majid Hussain
Trackers
HMRC manual changes: 21 March 2025
Case watch
Consultation tracker
Tax watch: 21 March 2025
EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
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
NEWS
Read all
HMRC manual changes: 21 March 2025
Concerns remain over Making Tax Digital
Economic crime regulations issued
Reduction in Class 1 NICs secondary threshold
Scottish Landfill Communities Fund consultation
CASES
Read all
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
B Lynch v HMRC
V Louwman v HMRC
A Sajedi and others v HMRC
Other cases that caught our eye: 21 March 2025
IN BRIEF
Read all
When is 20% not 20%?
Are multiple trusts still a viable IHT planning strategy?
Avoid shareholder debt write-offs in corporate transactions
Update on the Register of Overseas Entities
Carried interest compliance
MOST READ
Read all
Hastings Insurance Services Ltd v HMRC
Finance Bill passes Report Stage
The Good, the Bad and the Ugly: the IHT consultation on agricultural and business property
Official rate of interest increased
Special report: The consultation on the impact on trusts of forthcoming reforms to BPR and APR
