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Issue 1633
Home
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Issue 1633
Issue 1633
22 September, 2023
Analysis
Multinational top-up tax: an overview
Conduct of proceedings in the Upper Tribunal: new guidance
Nomad employees: examining HMRC’s new guidance
Assessments on alternative bases: the sad tale of Mr Jones
In brief
Salaried member rules: the Upper Tribunal's decision in BlueCrest
Self's assessment: The pensions triple lock
'Correcting' R&D claims: para 16
News
HMRC manual changes: 22 September 2023
Welsh taxes bring in £400m
Second customs free zone for Liverpool
IHT relief for Post Office compensation payments
Policy top-ups are authorised payments
Pensions (Extension of Automatic Enrolment) Act 2023
HMRC service levels harming business
UK to preserve 0% stamp tax charge
HMRC consults on delayed reporting of salary advances
New zero rate for medicines
Draft multinational top-up tax guidance
CIOT responds to Draft Finance Bill clauses
Economic crime levy: interest
HMRC publishes guidance on approach to tax disputes
Cases
Landmaster Investment Ltd and another v HMRC
P Gopaul v HMRC
All Answers Ltd v HMRC
Gigabiz Ltd and others v HMRC
Other cases that caught our eye 22 September 2023
One minute with
One minute with... Dominic Foulkes
Trackers
HMRC manual changes: 22 September 2023
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
G Haworth and others v HMRC
One Big Beautiful Bill Act enacted
Abbotsford Property Group Ltd and another v Revenue Scotland
Wealth taxes and fiscal reality