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Issue 1614
Home
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Issue 1614
Issue 1614
14 April, 2023
Analysis
Is VAT due on the ‘free’ supply of digital platforms?
Characterising supplies for VAT following Mesto Zamberk
Brief 3/2023 and the special legal regime
News Corp: let’s get digital
The VAT review for April 2023
VAT penalties: the new rules
Happy 50th Birthday, VAT!
News
HMRC manual changes: 14 April 2023
Government accepts HMRC performance recommendations
HMRC revamps R&D tax reliefs guidance
Tax exemption for Women’s Finalissima
Pharmacists brought into VAT exemption
Zero-rating of ESMs extended to Northern Ireland
VAT at 50 ‘baffling’
HMRC consults on VAT treatment of drink deposit schemes
HMRC should prepare for DST extension, says PAC
New cross-border reporting guidance
Ireland consults on global minimum tax
Finance (No 2) Bill moves to Committee
Economic Crime Regs published
OTS was ‘doomed to failure’
Tax and the role of football agents
CIOT welcomes the extended time limits for Scottish ADS
GAAR panel gives opinion on arrangements that are ‘not consistent with the principles of the IHTA’.
Northern Ireland second-hand car scheme orders
San Marino and UK discussing tax treaty
Report: Weaknesses highlighted as VAT turns 50
Cases
G Lineker and another t/a Gary Lineker Media v HMRC
Red White and Green Ltd v HMRC
Gmina O and Gmina L
S England and another v HMRC
A Trees v HMRC
Other cases that caught our eye 14 April 2023
One minute with
One minute with... Philippe Gamito
Trackers
HMRC manual changes: 14 April 2023
Reports
Report: Weaknesses highlighted as VAT turns 50
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