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Employment taxes
Termination payments
Indirect taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
Pensions & investments
Trusts & estates
Real estate taxes
Property taxes
REITs
Stamp taxes
SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
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Issue 1622
Home
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Issue 1622
Issue 1622
8 June, 2023
Analysis
SSE Generation: when is a tunnel a tunnel?
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Tax and the City review for June 2023
Judicial review: does the Court of Appeal’s decision in Murphy offer taxpayers a glimmer of hope?
The VAT review for June 2023
In brief
Is now a sensible time to introduce a wealth tax in the UK?
And what about Brexit?
How much work is working?
News
HMRC manual changes: 9 June 2022
Treasury consults on umbrella companies
Carried interest regime faces legal challenge
Cases granted permission to appeal
HMRC acts on school fee schemes
Treasury consults on share schemes
HMRC issues pension scheme return reminders
HMRC launches charities newsletter
VAT reform could incentivise the installation of energy-saving materials, says CIOT
EU agrees position on cryptoasset transactions
Cases
Another case that caught our eye: 9 June 2023
P Marano v HMRC
British Telecommunications plc v HMRC
Hargreaves Property Holdings Ltd v HMRC
One minute with
One minute with... Abigail McGregor
Trackers
HMRC manual changes: 9 June 2022
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