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Issue 1570
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Issue 1570
Issue 1570
Analysis
Dicey Rule 3: the Court of Appeal’s decision in Skat v Solo
The chancellor disappoints, but he’s a man with a tax plan
Mixed member partnerships rules: a complex knot to untangle
The VAT review for April 2022
When does open justice become engaged in the FTT?
In brief
Cum-ex: the final decision
Brexit meets covid
What is a spouse?
News
Tax bodies sceptical of ITSA registration proposals
HMRC manual changes: 1 April 2022
US: Biden proposes replacing BEAT with UTPR
HMRC ramps up tax checks
Taxes in Northern Ireland
HMRC Stakeholder Digest
HMRC targets contracts for difference schemes
Revised list of high-risk third countries
Latest plastic packaging tax guidance
Russian imports hit by duty increase
Fuel duty cut
What not to include in OSS returns
Margin scheme for second-hand cars in NI
VAT Notice updated for nursing agency concession
Zero rate for energy-saving materials
National Minimum Wage increases
Statutory sick pay changes
CIS: statutory parental bereavement pay
End of SAYE and EMI holidays
HMRC mandates format for employment expenses claims
Welsh land transaction tax: local variation proposals
Cases
Cases: Spring 2022 review
One minute with
One minute with... Lisa Vanderheide
Trackers
HMRC manual changes: 1 April 2022
Reports
Report: Tolley’s Technology & tax administrations
EDITOR'S PICK
When tax goes wrong
Michael Thomas KC
1 /7
VAT on food: conflicting confections and deemed delicacies
Max Schofield
2 /7
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
3 /7
Labour’s tax plans: aiming at the wrong target?
James Quarmby
4 /7
The non-doms reforms: a practitioner view
Helen McGhee
5 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
6 /7
What the Budget means for non-UK resident trusts
Edward Hayes
7 /7
When tax goes wrong
Michael Thomas KC
VAT on food: conflicting confections and deemed delicacies
Max Schofield
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
Labour’s tax plans: aiming at the wrong target?
James Quarmby
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
NEWS
Read all
HMRC manual changes: 17 May 2024
Taxpayers let down by poor HMRC customer service, says NAO
New HMRC guidelines on football agent contracts
Voluntary office holders’ travel expenses
EU Council reaches agreement on FASTER Directive
CASES
Read all
Kwik-Fit Group Ltd and others v HMRC
Beech Developments (Manchester) Ltd and others v HMRC
G Graham t/a Skin Science v HMRC
Other cases that caught our eye: 17 May 2024
C Upham and others v HSBC UK Bank plc
IN BRIEF
Read all
Paddocks: horse sense?
A Kwik decision from the Court of Appeal
Notification of liability
Kwik-Fit on unallowable purpose
PAYE: IR35 ‘set-off’ rules
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
Back to BlackRock: the Court of Appeal restores order
When tax goes wrong
HMRC to engage on non-dom changes, while Labour considers investment incentive
Labour’s non-dom proposals