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Issue 1595
Home
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Issue 1595
Issue 1595
Analysis
Minimising the depletion of ‘clean capital’ by remittance basis users
BEPS and beyond: examining the contribution by Pascal Saint Amans
The qualifying private placement exemption: a sticking plaster solution?
The VAT review for November 2022
Ask an expert: Can HMRC override its own statutory review?
In brief
Averdieck: were grounds mixed use?
EMI options and the use of discretions
The new UK reporting rules for online platforms
Blurring the boundary between avoidance and evasion
Why political parties implode and what tax has to do with it
News
HMRC manual changes: 4 November 2022
OTS report on property income: ‘bright line test’ recommended
Victoria Atkins MP appointed as FST
IR35
HMRC campaign to target offshore corporates
R&D tax credits: arrests made
Energy Bill relief scheme regulations published
Advance assurances for venture capital schemes
Uber settles VAT issue
HMRC to publish offshore tax gap in 2023
New way to view HMRC online forms
Updated employment-related securities guidance
HMRC Stakeholder Digest: October 2022
HMRC press office is open for business (and individuals)
Cases
Northumbria Healthcare NHS Foundation Trust v HMRC
J Averdieck and another v HMRC
Lucky Technology v HMRC
C4C Investments Ltd v HMRC
Other cases that caught our eye: 4 November 2022
One minute with
One minute with… Kevin Lowe
Trackers
HMRC manual changes: 4 November 2022
Ask an expert
Ask an expert: Can HMRC override its own statutory review?
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