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EDITOR'S PICK
The chancellor steadies the ship for a long voyage
Chris Sanger
1 /7
Further developments in discovery: case law after Tooth
Helen Adams
2 /7
Wholly and exclusively: does a tax motive prevent deductibility?
Ross Birkbeck
3 /7
QAHCs and UK securitisation companies: awkward bedfellows?
Serena Lee
,
Matthew Durward-Thomas
4 /7
Two wins for HMRC in DCM Optical Holdings narrow the scope of VAT challenges
Jake Landman
,
Abigail McGregor
5 /7
Big, bold, brash – and busted?
Chris Sanger
6 /7
Partnerships and the BlueCrest appeals: doubling down
Andrew Howard
7 /7
The chancellor steadies the ship for a long voyage
Chris Sanger
Further developments in discovery: case law after Tooth
Helen Adams
Wholly and exclusively: does a tax motive prevent deductibility?
Ross Birkbeck
QAHCs and UK securitisation companies: awkward bedfellows?
Serena Lee
,
Matthew Durward-Thomas
Two wins for HMRC in DCM Optical Holdings narrow the scope of VAT challenges
Jake Landman
,
Abigail McGregor
Big, bold, brash – and busted?
Chris Sanger
Partnerships and the BlueCrest appeals: doubling down
Andrew Howard
NEWS
Read all
Scottish draft regs on non-domestic rates avoidance
IFS proposes pensions tax reforms
ATED chargeable amounts increased
HMRC highlights company share option plan changes
Tax treatment of public service pensions remedy
CASES
Read all
HMRC v Third party and taxpayer
The King (on the application of Gloucestershire Hospital NHS Foundation Trust v HMRC
A Lillicrap v HMRC and J Messore (third party)
Other cases that caught our eye: 10 February 2023
Gain Capital Ltd v HMRC
IN BRIEF
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How can we make non-dom rules fit for purpose?
New failure to prevent offences coming soon
Against the grain: the case for saving national insurance
Anderson: partnerships returns and profit share
Reform to the UK investment manager exemption
MOST READ
Read all
A careless chancellor
The corporation tax increase is approaching: rate changes from 1 April 2023
Spring Budget set for 15 March 2023
Timing of dividends for income tax purposes
Ridgway, SDLT and s 75A: HMRC giveth and taketh away
