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IPT
VAT
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CFCs
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Home
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Issue 1603
Home
Issue
Issue 1603
Issue 1603
19 January, 2023
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
EDITOR'S PICK
The non-doms reforms: a practitioner view
Helen McGhee
1 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
2 /7
What the Budget means for non-UK resident trusts
Edward Hayes
3 /7
Raising standards
Paul Aplin OBE
4 /7
An entrée before the manifesto main course?
Chris Sanger
5 /7
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
6 /7
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
7 /7
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
Raising standards
Paul Aplin OBE
An entrée before the manifesto main course?
Chris Sanger
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
NEWS
Read all
HMRC ‘sufficiently resourced’, says government
Special tax sites ‘sunset’ date extended
Transfers of building society business
Class 2 NICs: unexpected refunds
Voluntary NICs online checker launched
CASES
Read all
C Ferguson-Davie and another v HMRC
A D Bly Groundworks and Civil Engineering Ltd and another v HMRC
Qubic Advisory Services Ltd v HMRC
Other cases that caught our eye: 3 May 2024
Hargreaves Property Holdings Ltd v HMRC
IN BRIEF
Read all
PAYE: IR35 ‘set-off’ rules
Haworth and the POEM test
Labour’s reaction to the non-dom proposals
Lessons from Thyssenkrupp on customs duty claims
Expenses of employment
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
The non-doms reforms: a practitioner view
Updated R&D guidance from HMRC
A guide to tax and ESG for in-house Heads of Tax
BlackRock Holdco 5 LLC v HMRC