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Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
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Withholding taxes
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OMBs
Partnerships
Private client taxes
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Issue 1594
Home
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Issue 1594
Issue 1594
Analysis
Ouroboros: VAT, HMRC, business, non-business
International review for October 2022
Transfer pricing: a framework for implementing transactional profit split arrangements
Are ‘provisions’ synonymous with ‘conditions’ in UK transfer pricing? A debate following BlackRock
VAT on transfers of a business as a going concern
In brief
What now for tax policy?
Tax and retained EU law
Exceptional circumstances
News
HMRC manual changes: 28 October 2022
Chancellor to PM: the rise of Sunak
New business structure guidance for agents
Employer Bulletin outlines NICs changes
UK subsidy control regime explained
Plastic packaging tax: secondary liability, and joint and several liability
HMRC changes VAT position on children’s face masks
European Commission call for evidence on BEFIT
Dutch consultation on Pillar Two
Retained EU Law revocation Bill passed by Commons
Tax and NICs Bills taken forward
Government must resource efforts to better tackle Covid fraud, says NAO
HMRC publishes draft regulations for digital platform operators
Tax treaty negotiating priorities consultation
Agent Update 101
HMRC consults on statistics
Cases
B Davies and others v HMRC
HMRC v NHS Lothian Health Board
I Gill v HMRC
Other cases that caught our eye: 28 October 2022
One minute with
One minute with... Matthew Hodkin
Trackers
HMRC manual changes: 28 October 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
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
VAT treatment of voluntary carbon credits
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
BlackRock Holdco 5 LLC v HMRC
When tax goes wrong
HMRC to engage on non-dom changes, while Labour considers investment incentive