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In brief
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IN BRIEF
Views on recent developments in tax.
Pension changes: what’s the impact on employee group life cover?
Excepted group life policies remain attractive despite removal of the lifetime allowance charge.
Lineker and the BBC
David Whiscombe
The notion that the IR35 rules are or are not capable of applying to a partnership depending on which partner signs the contract on behalf of the partnership is a surprising one - and will surely be appealed.
Practitioner view: Hybrid and other mismatch rules – double deduction issues
Matthew Mortimer
Comment on 'Practice guide: Restrictions on tax deductibility of loan interest' from Matthew Mortimer (Mayer Brown).
Practitioner view: The corporate interest expense restriction – risk allocation implications
Kitty Swanson
Comment on 'Practice guide: Restrictions on tax deductibility of loan interest' from Kitty Swanson (Mayer Brown).
Practitioner view: The rules recharacterising interest as a distribution – practical issues
Comment on 'Practice guide: Restrictions on tax deductibility of loan interest' from Catherine Richardson (Cadwalader, Wickersham & Taft).
Practitioner view: Unallowable purposes – ascertaining purpose
Comment on 'Practice guide: Restrictions on tax deductibility of loan interest' from Adam Blakemore (Cadwalader, Wickersham & Taft).
Transactions in securities: HMRC delays could cost it £34m
Chris Etherington
A freedom of information request highlights the extent to which HMRC has been enforcing the transactions in securities rules. The findings suggest an inconsistent approach by HMRC, with the average time for action to be taken potentially exceeding the permitted limits and over £34m of tax revenues at stake.
Allowances for UK pensions schemes
Four tax considerations.
The Budget measure on childcare support
The proposed extension of free childcare is great news, but is the eligibility criteria fair?
Spring Budget 2023: diminished expectations
Duncan Weldon
Jeremy Hunt hit a milestone this week by delivering his first Budget. Once upon a time, a chancellor delivering the annual Budget would be entirely unremarkable, but given his two predecessors did not last long enough in office to do so, the event...
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EDITOR'S PICK
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
1 /7
What happens at a tribunal hearing?
Anne Redston
2 /7
Schedule 36: a stitch in time
Keith Gordon
3 /7
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
4 /7
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
5 /7
Tax Administration and Maintenance Day: report
6 /7
Pension planning after the Budget
Mike J Haynes
7 /7
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
What happens at a tribunal hearing?
Anne Redston
Schedule 36: a stitch in time
Keith Gordon
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
Tax Administration and Maintenance Day: report
Pension planning after the Budget
Mike J Haynes
NEWS
Read all
Treasury Committee calls for systematic review of tax reliefs
NICs investment zone reliefs for employers
R&D claim requirements confirmed
New transfer pricing records requirements
HMRC issues clarifications on SBAs
CASES
Read all
M R Currell Ltd v HMRC
Sonder Europe Ltd v HMRC
TP v Administration de l’Enregistrement, des Domaines et de la TVA
Ebuyer (UK) Ltd v HMRC
Other cases that caught our eye: 28 July 2023
IN BRIEF
Read all
Self’s assessment: Inheritance tax
When does a payment constitute a distribution?
OECD inclusive framework publishes outcome statement on Pillar One and Pillar Two
Legislation day: practitioners' views
Challenging information notices
MOST READ
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