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Withholding taxes
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Issue 1607
Home
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Issue 1607
Issue 1607
17 February, 2023
Analysis
How to handle unallowable purposes enquiries
Couldn’t careless? Reasonable care and the role of professional advisers
Private client review for February 2023
Investment into and expansion within the UK: acquisition planning
In brief
How will ChatGPT affect the UK tax profession?
A change for opting to tax on land and buildings
JPUTs may need to be registered under the TRS
Gardeners’ question time: SDLT and CGT
News
HMRC manual changes: 17 February 2023
Emergency taskforce needed to tackle HMRC backlog, says ICAEW
Further retained EU law identified
HMRC publishes updated CWG5
Scottish government consults on additional dwelling supplement
‘Growing confusion’ over Scottish taxes
HMRC ramps up transfer pricing investigations
New Litigation and Settlement Strategy manual
Economic Crime and Corporate Transparency Bill
CIOT highlights importance of clarity on Tax Certainty for GloBE Rules
UK government again rules out online sales tax
Further alcohol duty consultation launched
VAT fund management services codification of policy is welcomed in principle by CIOT
Stamp Duty Land Tax (Temporary Relief) Act 2023
UK unaffected by CJEU company registers decision
Cases
T Good v HMRC
K Bachra v HMRC
P Harrison v HMRC
Other cases that caught our eye: 17 February 2023
One minute with
One minute with... Andy White
Trackers
HMRC manual changes: 17 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