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IPT
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Home
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Issue 1614
Home
Issue
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
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
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
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 18 July 2025
Chancellor outlines financial services strategy
CIOT reviews transfer pricing proposals
Marriage allowance: backdating claims
Further HMRC update on VAT penalties
CASES
Read all
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
B D’Angelin v HMRC
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
One Big Beautiful Bill Act enacted
Wealth taxes and fiscal reality
G Haworth and others v HMRC
OBBBA: permanent tax cuts and international adjustments