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Issue 1609
Home
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Issue 1609
Issue 1609
3 March, 2023
Analysis
Earn-outs in M&A transactions: working hard for capital treatment?
Ask an expert: Offshore trusts and trustee borrowing
The VAT review for March 2023
Tax, politics and the next general election
Untangling the tax spaghetti bowl: a look back at the OTS
In brief
HMRC’s LSS manual
GAAR opinions and appeals
News
HMRC manual changes: 3 March 2023
Businesses give Windsor Framework a cautious welcome
Professional bodies urge chancellor to improve HMRC service levels
Windsor Framework potential tax impact
No case for Budget tax cuts
New advisory fuel rates published
HMRC publishes 2023/24 rates for employers
Self-assessment penalty reminder
Tax exemptions introduced for Post Office compensation payments
Basis period reform ignored for tax credits purposes
VAT treatment of digital newspapers did not evolve over time
First VAT periods subject to new penalties
Review of recent SDLT cases
HMRC’s latest Stakeholder Digest
Cases
News Corp UK & Ireland Ltd v HMRC
O Olufote v HMRC
Paradise Wildlife Park Ltd v HMRC
Dr S Rizvi v HMRC
Other cases that caught our eye 3 March 2023
One minute with
One minute with... Helen Adams
Trackers
HMRC manual changes: 3 March 2023
Ask an expert
Ask an expert: Offshore trusts and trustee borrowing
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