Issue 1608

Analysis

• HMRC’s new ADR guidance: more harm than good?
• Tax procedure’s dead parrot: staleness and stare decisis
• How is HMRC using financial institution notices?
• Privileged documents and third party notices: how far do HMRC’s information powers reach?
• Global Britain? Trade, customs and tax in 2023
• International review for February 2023

In brief

• CGT exemption, dwelling-house disposals and the period of ownership
• Pillar Two: the impact on the UK
• HMRC’s stakeholder conference
• Budget predictions: private client view

News

• HMRC manual changes: 24 February 2023
• R&D reforms risk damage to UK economy
• Companies asked to review R&D claims
• HMRC publishes updated CWG2
• Corporation tax hike to hit OMBs
• Post Office scandal raises tax issues
• Refunds of excise duty on goods despatched from NI
• OECD launches VAT digital toolkit for Africa
• HMRC reviews repayment agent decision
• Agent Update: issue 105
• Employer Bulletin: February 2023
• 46% increase in HMRC winding-up petitions
• ONS reports record tax receipts for HMRC

Cases

• Gray & Farrar International LLP v HMRC
• Gallaher Ltd v HMRC
• WM Morrison Supermarkets plc v HMRC
• Other cases that caught our eye: 24 February 2023

One minute with

• One minute with... Dominic Lawrance

Trackers

• HMRC manual changes: 24 February 2023