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Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
Pensions & investments
Trusts & estates
Real estate taxes
Property taxes
REITs
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SDLT
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Tax policy & administration
Anti-avoidance
Appeals
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HMRC Powers
Investigations
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Issue 1599
Home
Issue
Issue 1599
Issue 1599
Analysis
Staleness refreshed: delay and abuse of process in the FTT
EMI options: HMRC’s new guidance on discretion
The VAT review for December 2022
Sizing up the competition: Northumbria Healthcare and the public authority VAT exemption
Further developments in discovery: case law after Tooth
In brief
Nudge, nudge: offshore companies owning UK property
Residence: new rules, old rules
The judgment in DCM: one for the birds?
News
Treasury publishes Autumn Finance Bill 2022
HMRC manual changes: 2 December 2022
New HMRC tools and guidance
Interaction of the various ownership registers could be streamlined, says CIOT
Update on UK sovereign immunity consultation
UTRs on the HMRC app
New advisory fuel rates published
US midterm election
NICs for employees coming to the UK
Mandatory disclosure rules consultation responses
Accounting paper on Pillar Two
CJEU casts doubt on beneficial ownership registers
Public bodies VAT refunds consultation
HMRC consults on draft pensions tax regulations
Pensions dashboards
HMRC updates IHT forms and guidance
ATED reliefs for Homes for Ukraine
Gibraltar financial services regulations
Associated companies: ‘substantial commercial interdependence’
Margaret Hodge introduces amendment to Economic Crime and Corporate Transparency Bill
Cases
GE Aircraft Engine Services Ltd v HMRC
M Jays and another v HMRC
M Brown and another v HMRC
R (on the application of Airedale Chemical Company Ltd)
Other cases that caught our eye: 2 December 2022
One minute with
One minute with... Elliot Weston
Trackers
HMRC manual changes: 2 December 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