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Groups
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Employment taxes
Termination payments
Indirect taxes
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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
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Trusts & estates
Real estate taxes
Property taxes
REITs
Stamp taxes
SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
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Investigations
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Issue 1605
Home
Issue
Issue 1605
Issue 1605
3 February, 2023
Analysis
The corporation tax increase is approaching: rate changes from 1 April 2023
Suitable investments for remittance basis users
The VAT review for February 2023
Capital allowances, buildings and a drafting error: uncertainty remains for Urenco
In brief
Reform to the UK investment manager exemption
Could healthy snack bars be about to change the VAT rules for food?
Section 75A: learning from Ridgway
News
HMRC manual changes: 3 February 2023
Lords calls for R&D advance notifications to be dropped
VAT threshold putting a brake on business
HMRC reports on use of FINs
Live corporate criminal offences investigations
Economic Crime and Corporate Transparency Bill
Tax cuts not a priority, says chancellor
CIOT Budget representations on share gains
Welsh business rates multiplier frozen again
VAT second-hand motor scheme for Northern Ireland
Movements of excise goods: Northern Ireland
‘Meaningful simplification’ needed on Amount B, says CIOT
DST consultation comments published
OECD updates tax dispute resolution frameworks
Scottish government faces ‘stark funding challenges’ over the next five years, says IFS
HMRC Stakeholder Digest: 26 January 2023
Cases
Gain Capital Ltd v HMRC
S & L Barnes Ltd v HMRC
Ince Gordon Dadds LLP v HMRC
Other cases that caught our eye: 2 February 2023
One minute with
One minute with... Liz Wilson
Trackers
HMRC manual changes: 3 February 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