Issue 1607

Analysis

• How to handle unallowable purposes enquiries
• Couldn’t careless? Reasonable care and the role of professional advisers
• Private client review for February 2023
• Investment into and expansion within the UK: acquisition planning

In brief

• How will ChatGPT affect the UK tax profession?
• A change for opting to tax on land and buildings
• JPUTs may need to be registered under the TRS
• Gardeners’ question time: SDLT and CGT

News

• HMRC manual changes: 17 February 2023
• Emergency taskforce needed to tackle HMRC backlog, says ICAEW
• Further retained EU law identified
• HMRC publishes updated CWG5
• Scottish government consults on additional dwelling supplement
• ‘Growing confusion’ over Scottish taxes
• HMRC ramps up transfer pricing investigations
• New Litigation and Settlement Strategy manual
• Economic Crime and Corporate Transparency Bill
• CIOT highlights importance of clarity on Tax Certainty for GloBE Rules
• UK government again rules out online sales tax
• Further alcohol duty consultation launched
• VAT fund management services codification of policy is welcomed in principle by CIOT
• Stamp Duty Land Tax (Temporary Relief) Act 2023
• UK unaffected by CJEU company registers decision

Cases

• T Good v HMRC
• K Bachra v HMRC
• P Harrison v HMRC
• Other cases that caught our eye: 17 February 2023

One minute with

• One minute with... Andy White

Trackers

• HMRC manual changes: 17 February 2023