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Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
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Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
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Property taxes
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Home
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Issue 1602
Home
Issue
Issue 1602
Issue 1602
13 January, 2023
Analysis
Tax and the City review for January 2023
The Scottish Budget 2023/24
Consultation on the VAT treatment of fund management services
What to expect in tax in 2023
What to expect in tax in 2023
What to expect in tax in 2023: corporate and international perspective
What to expect in tax in 2023: the political perspective
What to expect in tax in 2023: private client perspective
What to expect in tax in 2023: VAT perspective
What to expect in tax in 2023: employment tax perspective
What to expect in tax in 2023: real estate perspective
What to expect in tax in 2023: tax disputes perspective
Comment: Why the proposed R&D changes need rethinking
In brief
Easing the financial pain of train strike travel and accommodation costs
MTD: pause for thought or radical reboot?
EU watch: It almost didn’t happen until it did
Miller's tales: Transactions in securities and counteraction assessments
News
HMRC manual changes: 13 January 2023
Making tax digital for income tax delayed until 6 April 2026
Spring Budget set for 15 March 2023
OTS reports on hybrid working
HMRC consults on R&D guidance
HMRC consults on transfer pricing record-keeping regulations
New HMRC guidance on ‘associated companies’
Electricity generator levy draft legislation published
Interaction of basis period reform and averaging rules
New guidance on payroll company fraud
Cryptoassets added to investment transactions list
Number of new UK non-doms drops 40%
New VAT penalties and interest regime comes into force
Changes to option to tax notifications
Government extends alcohol duty freeze
OECD consults on removal of digital services taxes
OECD consults further on global minimum tax
Register of overseas entities: updated requirements
UK tax exemptions for multilateral development bank
EU climate action: provisional agreement on CBAM
FA 2023 enacted
Scottish Budget outlines increases to higher rates of income tax
Welsh draft Budget 2023/24
SDLT Reduction Bill amended
HMRC yearly exchange rates published
Subsidy Control Act 2022 brought fully into force
HMRC issues further guidance on basis period reform
Spotlight on disguised remuneration schemes
Anti-money laundering threshold increased
Agent Update 103
HMRC Stakeholder Digest: December 2022
HMRC’s agent dedicated line restrictions in January 2023
Leaders urged to resolve NI protocol issues
HMRC manual changes: 6 January 2023
Cases
Clipperton and another v HMRC
J Anderson v PricewaterhouseCoopers (HMRC, third party)
Mainpay Ltd v HMRC
K Gordon v The Information Commissioner & HMRC
P Harris v HMRC
Thyssenkrupp Materials (UK) Ltd v HMRC
HMRC v J Wilkes
Other cases that caught our eye: 13 January 2023
One minute with
One minute with... Morag Ofili
Trackers
HMRC manual changes: 13 January 2023
HMRC manual changes: 6 January 2023
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