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Withholding taxes
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OMBs
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Issue 1619
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Issue 1619
Issue 1619
18 May, 2023
Analysis
The reserved investor fund regime: restricted or unrestricted, that is the question
The electricity generator levy: an introduction
HMRC consultation on the taxation of DeFi transactions
The UK’s international disclosure rules: where are we now?
Private client review for May 2023
In brief
Industry view: RIF will plug an important gap
Faiers: SDLT and multiple dwellings relief
New HMRC guidance on ‘unallowable purpose’
News
HMRC manual changes: 19 May 2023
One in five taxpayers set to pay higher-rate of income tax by 2027/28, IFS reports
New option to elect into tonnage tax
Community investment tax relief extended
Tax regime needs to be tailored to cryptoasset transactions, says CIOT
HMRC consults on PPT tax credits
Further government amendments to Finance (No 2) Bill 2023
Government agrees (mostly) with PAC Covid compliance report
Retained EU law sunset clause shelved
HMRC updates Standard for Agents
HMRC reply checker tool expanded
HMRC confirms extension of SMS service
Cases
Spring 2023 review
One minute with
One minute with... Sarah Gabbai
Trackers
HMRC manual changes: 19 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