Issue 1614

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