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Home
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Issue 1577
Home
Issue
Issue 1577
Issue 1577
27 May, 2022
Analysis
The Court of Appeal’s guidance on IR35 employment status
JTI Acquisition: the FTT casts a wide net on unallowable purpose
Capital allowances reform: assessing the options to encourage greater private sector investment
International review for May 2022
In brief
Hexagon: the interplay between damages and loan relationships
Expenses: the wholly and exclusively test
EU watch: pillar two, regulating tax advice and DEBRA Directive
Self's assessment: Tax and the cost of living crisis
News
Chancellor announces energy profits levy on oil and gas profits
HMRC manual changes: 27 May 2022
R&D payment delays as HMRC investigates irregular claims
OST should not fund relief to retail rates, says CIOT
HMRC consults on removing a sunset clause from hybrids rules
Latest on BEPS
Reporting rules for digital platforms
Agent update: issue 96
New practice direction on case allocation in the FTT
Uzbekistan joins global forum
Simplified customs declarations process not always efficient, says CIOT
VAT treatment of passenger transport
VAT groups: goods moved from GB to NI
Updated guidance on moving goods from GB to NI
HMRC updates VAT fraud reporting requirements
HMRC ends covid tax credits relaxations
Job retention scheme: recovery of overpayments
Investment manager exemption: cryptoassets
CT increase likely to hit UK competitiveness
Cases
Hoey and others v HMRC
HBOS and Lloyds Banking Group v HMRC
HMRC v Smartpay Ltd and another
Other cases that caught our eye: 27 May 2022
One minute with
One minute with... Jonathan Stuart-Smith
Trackers
HMRC manual changes: 27 May 2022
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