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Issue 1569
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Issue 1569
Issue 1569
Analysis
Unchained melody: the chancellor writes his own tune
Spring Statement 2022: tax analysis
What constitutes an exempt supply of land?
Ask an expert: Moving a UK limited partnership offshore
International review for March 2022
Business on own account?
CRYPTO60000: ‘DeFi’nitive guidance from HMRC?
In brief
EU watch: pillar two
News
Spring statement 2022: ‘If Sunak wants to be remembered as a tax reforming chancellor, he is headed in the wrong direction’, says the IFS
HMRC manual changes: 26 March 2022
OECD consults on new crypto tax transparency framework
HMRC ramps up investigations
Making voluntary disclosures
Agent Update issue 94
Report on raising tax advice standards
Late-payment interest rates increased again
OECD reports progress on treaty abuse
Proposal for UN convention on tax
UK suspends tax co-operation with Russia
MTD for VAT: when to sign up
Emergency tax credit changes
Collective money purchase pension schemes
NICs share fishermen rate
NICs annual maxima adjusted
Exemption for Covid tests extended
Banking tax provisions updated for new IFPR
Freeports NICs relief: 60% requirement
Claiming veteran and freeport NICs reliefs
Cases
S Mathur v HMRC
HMRC v AML Tax (UK) Ltd
HMRC v M G Perfect
Other cases that caught our eye 25 March 2022
One minute with
One minute with... Emma Suchland
Trackers
HMRC manual changes: 26 March 2022
Ask an expert
Ask an expert: Moving a UK limited partnership offshore
Reports
Spring Statement 2022: tax analysis
EDITOR'S PICK
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
1 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
2 /7
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
3 /7
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
4 /7
Burlington in the UT: a clearer approach
Kyle Rainsford
5 /7
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
6 /7
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
NEWS
Read all
HMRC manual changes: 26 July 2024
Government’s ‘fiscal lock’ is welcome but ‘rather theatrical’, says IFS
EU Council reiterates concerns over UN framework
OECD’s ICAP documents
XST’s three priorities for HMRC
CASES
Read all
Centrica Overseas Holdings Ltd v HMRC
HMRC v GE Financial Investments
A Outram and another v HMRC
Other cases that caught our eye: 26 July 2024
Finanzamt T II v S
IN BRIEF
Read all
Lease extensions and the 3% surcharge
What next for ISA fractional shares?
HMRC service standards: where next?
SDLT: residential or not?
HMRC service standards: where next?
MOST READ
Read all
The dirty dozen
VAT on private school fees
The statutory residence test: ten things we find very difficult about you
Labour rules out return of pensions lifetime allowance
Reeves rules out emergency Budget