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Withholding taxes
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Issue 1570
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Issue 1570
Issue 1570
Analysis
Dicey Rule 3: the Court of Appeal’s decision in Skat v Solo
The chancellor disappoints, but he’s a man with a tax plan
Mixed member partnerships rules: a complex knot to untangle
The VAT review for April 2022
When does open justice become engaged in the FTT?
In brief
Cum-ex: the final decision
Brexit meets covid
What is a spouse?
News
Tax bodies sceptical of ITSA registration proposals
HMRC manual changes: 1 April 2022
US: Biden proposes replacing BEAT with UTPR
HMRC ramps up tax checks
Taxes in Northern Ireland
HMRC Stakeholder Digest
HMRC targets contracts for difference schemes
Revised list of high-risk third countries
Latest plastic packaging tax guidance
Russian imports hit by duty increase
Fuel duty cut
What not to include in OSS returns
Margin scheme for second-hand cars in NI
VAT Notice updated for nursing agency concession
Zero rate for energy-saving materials
National Minimum Wage increases
Statutory sick pay changes
CIS: statutory parental bereavement pay
End of SAYE and EMI holidays
HMRC mandates format for employment expenses claims
Welsh land transaction tax: local variation proposals
Cases
Cases: Spring 2022 review
One minute with
One minute with... Lisa Vanderheide
Trackers
HMRC manual changes: 1 April 2022
Reports
Report: Tolley’s Technology & tax administrations
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
Read all