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IPT
VAT
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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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Real estate taxes
Property taxes
REITs
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SDLT
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Tax policy & administration
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Issue 1607
Home
Issue
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
Sample India’s 2025 GST Amendments
Test Samarth
1 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
2 /7
Understanding the FIG regime
Jo Bateson
3 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
4 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
5 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
6 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
7 /7
Sample India’s 2025 GST Amendments
Test Samarth
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
NEWS
Read all
Sample India’s 2025 GST Amendments
Test-Chancellor outlines financial services strategy
Test16/09/2025-Chancellor outlines financial services strategy
Test16/09/2025-Chancellor outlines financial services strategyAA
HMRC manual changes: 18 July 2025
CASES
Read all
Sample India’s 2025 GST Amendments
Abbotsford Property Group Ltd and another v Revenue Scotland
R (oao Thomas Holdings Ltd and others) v HMRC
G Stenhouse and another v HMRC
Other cases that caught our eye: 18 July 2025
IN BRIEF
Read all
HMRC’s approach to wealthy individuals
There’s only one POEM
Discovery assessments: agents
Standish v Standish
Section 899 compromise shifts international tax landscape
MOST READ
Read all
‘Legislation Day’ date announced
G Haworth and others v HMRC
One Big Beautiful Bill Act enacted
Abbotsford Property Group Ltd and another v Revenue Scotland
One minute with... Charlie Friend