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Issue 1576
Home
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Issue 1576
Issue 1576
19 May, 2022
Analysis
ATAD 3: what are the consequences of being a shell?
Private client review for May 2022
Ask an expert: VAT on remedial cladding works
R&D claims: the triggers for an enquiry
Is the UK losing its shine as a destination for the UHNW community?
In brief
FTT hearings: giving evidence from overseas
Wakelyn: more on CGT enhancement expenditure
News
HMRC manual changes: 20 May 2022
EC proposals to tackle debt-equity bias
Approved methods for CIR returns
EU to phase out covid state aid temporary framework
UK to amend the Northern Ireland protocol
Welsh freeports agreed in principle
Government response on HMRC’s management of tax debt
HMRC Stakeholder Digest
Human Rights Act and DOTAS penalties
Senegal ratifies BEPS multilateral instrument
UK-Ukraine double taxation convention update
Northern Ireland: valuing goods for import VAT
Single DIY claim
Tax exemption for social security payments
Share sale proceeds discrepancies on returns
DOTAS for NICs arrangements extended
Cases
Other cases that caught our eye: 20 May 2022
Zipvit v HMRC
Wroe and others v HMRC
CIA insurance Services Ltd v HMRC
One minute with
One minute with... Matthew Shayle
Trackers
HMRC manual changes: 20 May 2022
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