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Issue 1597
Home
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Issue 1597
Issue 1597
Analysis
Wholly and exclusively: does a tax motive prevent deductibility?
QAHCs and UK securitisation companies: awkward bedfellows?
Share deals: when is the optimum time to sell?
Private client review for November 2022
Two wins for HMRC in DCM Optical Holdings narrow the scope of VAT challenges
In brief
The CJEU’s ruling in the Fiat state aid case
Employee group life cover: protection from unexpected tax charges
The energy windfall tax hokey cokey
News
HMRC manual changes: 18 November 2022
R&D tax credits claims fall in value
The CIOT’s three tax priorities
Loan charge discovery assessments
Value of UK business tax reliefs reaches £105bn
Adoption of IFRS 17 by insurance companies
Gibraltar: continued access to financial services markets
Money laundering: updated list of high-risk countries
Pillar One rules should be ‘proportionate to the intended policy objectives’, says CIOT
Agreement on exchange of information
HMRC revises ADR guidance
Paper repayment notifications to end in December
Cases
Other cases that caught our eye: 18 November 2022
NTK Leisure Ltd v HMRC
T Watts v HMRC
Fiat Chrysler Finance Europe and others v European Commission
One minute with
One minute with... Russell Warren
Trackers
HMRC manual changes: 18 November 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?
BlackRock Holdco 5 LLC v HMRC
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