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Issue 1610
Home
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Issue 1610
Issue 1610
10 March, 2023
Analysis
Terminating an acquisition mid-completion
Partnership tax disputes: referral to the FTT
How binding are FTT decisions?
Tax and the City review for March 2023
Back to basics: Section 165 holdover relief
In brief
Spring Budget predictions
The new Brazil treaty
News
HMRC manual changes: 10 March 2023
HMRC issues nudge letters for super-deduction
Economic Crime Levy Regs published in draft
HMRC extends voluntary NICs deadline
Treasury Committee questions OTS closure
Finance Bill expected on 23 March
Clarifications needed on draft R&D guidance, says CIOT
HMRC raises ‘cheap loans’ interest rate
CGT on UK property: paper forms now available
Class 2 and 3 NICs rates confirmed
Tax credits amounts increased
Pension schemes newsletter 147
VAT: local authority leisure services are not business activities
HMRC targets VAT value shifting
HMRC expands electronic communications powers
Economic Crime Levy returns and fees due in 2023
Cases
Fenix International Ltd v HMRC
J Hitchins and others v HMRC
T Norton and another v HMRC
Other cases that caught our eye: 10 March 2023
One minute with
One minute with... Jonathan Shankland
Trackers
HMRC manual changes: 10 March 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 manual changes: 26 April 2024
HMRC to engage on non-dom changes, while Labour considers investment incentive
Tax Administration and Maintenance Day details
Updated CIS guidance for non-UK businesses
HMRC focuses on IR35 cases
CASES
Read all
Hargreaves Property Holdings Ltd v HMRC
J Cooke v HMRC
Elphysic Ltd and others v HMRC
Other cases that caught our eye: 26 April 2024
BlackRock Holdco 5 LLC v HMRC
IN BRIEF
Read all
Lessons from Thyssenkrupp on customs duty claims
Expenses of employment
EU watch: last steps before the new Commission
Labour’s non-dom proposals
Winding down offshore property structures
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
Salaried LLP members: where are we now?