Issue 1604

Analysis

• Is tax competition dead? What factors do multinationals take into account?
• A careless chancellor
• The taxation of settlement agreements: a new approach?
• VAT in the digital age: the European Commission’s proposals
• International review for January 2023
• Timing of dividends for income tax purposes

In brief

• MPTL, IR35 & late appeals

News

• HMRC manual changes: 27 January 2023
• Former chancellor under increasing pressure over tax affairs
• Bills before Parliament
• Concerns raised over HMRC service levels
• Indexation of allowances for 2023/24
• New guidance on trust penalties
• Gift aid admin fees
• VAT partial exemption special methods for insurers
• EU’s VAT in the digital age: implications for the UK
• MDR regulations
• OECD revises international tax reform revenue expectations
• Agent Update 104

Cases

• Isle of Wight NHS Trust & others v HMRC
• 2 Green Smile Ltd v HMRC
• Hoopla Animation Ltd v HMRC
• HBOS and Lloyds Banking Group v HMRC
• Other cases that caught our eye: 27 January 2023

One minute with

• One minute with... Edward Allen

Trackers

• HMRC manual changes: 27 January 2023

article

• Tax practice toolkit 2022