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Home
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Issue 1609
Home
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Issue 1609
Issue 1609
3 March, 2023
Analysis
Earn-outs in M&A transactions: working hard for capital treatment?
Ask an expert: Offshore trusts and trustee borrowing
The VAT review for March 2023
Tax, politics and the next general election
Untangling the tax spaghetti bowl: a look back at the OTS
In brief
HMRC’s LSS manual
GAAR opinions and appeals
News
HMRC manual changes: 3 March 2023
Businesses give Windsor Framework a cautious welcome
Professional bodies urge chancellor to improve HMRC service levels
Windsor Framework potential tax impact
No case for Budget tax cuts
New advisory fuel rates published
HMRC publishes 2023/24 rates for employers
Self-assessment penalty reminder
Tax exemptions introduced for Post Office compensation payments
Basis period reform ignored for tax credits purposes
VAT treatment of digital newspapers did not evolve over time
First VAT periods subject to new penalties
Review of recent SDLT cases
HMRC’s latest Stakeholder Digest
Cases
News Corp UK & Ireland Ltd v HMRC
O Olufote v HMRC
Paradise Wildlife Park Ltd v HMRC
Dr S Rizvi v HMRC
Other cases that caught our eye 3 March 2023
One minute with
One minute with... Helen Adams
Trackers
HMRC manual changes: 3 March 2023
Ask an expert
Ask an expert: Offshore trusts and trustee borrowing
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