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IPT
VAT
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Withholding taxes
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OMBs
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Private client taxes
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Issue 1618
Home
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Issue 1618
Issue 1618
11 May, 2023
Analysis
In conversation with... FTT President Greg Sinfield
EMI takes its turn in the spotlight
Where next for UK REITs?
The saga continues: implementing Pillar Two in the UK
Tax and the City review for May 2023
In brief
Reader response: HMRC’s ADR Manual
What is a main residence?
Who’s your client?
News
HMRC manual changes: 12 May 2023
HMRC must ensure it is never easier to cheat the tax system than comply, says PAC
Change of HMRC approach to certain late-payment interest
MTD for income tax pilot put on hold
School fees scheme flawed, says TPA
HMRC confirms VAT treatment of medical supplies by staff under pharmacist supervision
Repayment agents required to register for agent services accounts
HMRC publishes annual exchange rates
New Pensions Dashboards Act
HMRC publishes phishing list
Cases
St Patrick’s International College Limited and others v HMRC
L Moore v HMRC
Altrad Services Ltd and another v HMRC
Other cases that caught our eye: 12 May 2023
One minute with
One minute with... Jonathan Hickman
Trackers
HMRC manual changes: 12 May 2023
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