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Issue 1599
Home
Issue
Issue 1599
Issue 1599
Analysis
Staleness refreshed: delay and abuse of process in the FTT
EMI options: HMRC’s new guidance on discretion
The VAT review for December 2022
Sizing up the competition: Northumbria Healthcare and the public authority VAT exemption
Further developments in discovery: case law after Tooth
In brief
Nudge, nudge: offshore companies owning UK property
Residence: new rules, old rules
The judgment in DCM: one for the birds?
News
Treasury publishes Autumn Finance Bill 2022
HMRC manual changes: 2 December 2022
New HMRC tools and guidance
Interaction of the various ownership registers could be streamlined, says CIOT
Update on UK sovereign immunity consultation
UTRs on the HMRC app
New advisory fuel rates published
US midterm election
NICs for employees coming to the UK
Mandatory disclosure rules consultation responses
Accounting paper on Pillar Two
CJEU casts doubt on beneficial ownership registers
Public bodies VAT refunds consultation
HMRC consults on draft pensions tax regulations
Pensions dashboards
HMRC updates IHT forms and guidance
ATED reliefs for Homes for Ukraine
Gibraltar financial services regulations
Associated companies: ‘substantial commercial interdependence’
Margaret Hodge introduces amendment to Economic Crime and Corporate Transparency Bill
Cases
GE Aircraft Engine Services Ltd v HMRC
M Jays and another v HMRC
M Brown and another v HMRC
R (on the application of Airedale Chemical Company Ltd)
Other cases that caught our eye: 2 December 2022
One minute with
One minute with... Elliot Weston
Trackers
HMRC manual changes: 2 December 2022
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
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
IR35: spotting and responding to an HMRC enquiry
VAT on food: conflicting confections and deemed delicacies