Issue 1603

Analysis

• Ridgway, SDLT and s 75A: HMRC giveth and taketh away
• Victory – but at what cost?
• Private client review for January 2023
• Deciphering the leaseholder: beating HMRC’s odd habit
• Investing in UK residential property: navigating the tax maze

In brief

• White space disclosures
• TalkTalk Telecom: VAT and discounts for prompt payment
• Embiricos: a second bite of the procedural cherry

News

• HMRC manual changes: 20 January 2023
• HMRC launches consultation on single R&D scheme
• ATED revaluations due in 2023/24
• UK continues to disregard pandemic-related work location changes
• VAT relief for non-business activities
• HMRC confirms changes to option to tax notifications
• EU response to US Inflation Reduction Act
• Government outlines next steps for repayment agents
• Welsh visitor levy proposal is inequitable, says CIOT
• HMRC performance levels criticised
• Government review on net zero
• ‘Zahawi pays up millions in tax’, reports The Sun
• Loan charge controversy continues
• Company insolvencies hit record levels
• Customs guidance roundup

Cases

• Wired Orthodontics Ltd and others v HMRC
• Mainpay Ltd v HMRC
• HMRC v Root2 Tax Ltd
• G Wagstaff v HMRC
• M Kensall v HMRC
• Other cases that caught our eye: 20 January 2023

One minute with

• One minute with... Karin Shanks

Trackers

• HMRC manual changes: 20 January 2023