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IPT
VAT
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Issue 1611
Home
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Issue 1611
Issue 1611
18 March, 2023
Analysis
The bare bones Budget
Spring Budget 2023: report
In brief
Spring Budget 2023: diminished expectations
Spring Budget 2023: some thoughtful tinkering
Spring Budget 2023: the impact on SMEs
Spring Budget 2023: corporation tax reform – finally, a reversal of the Lawson 1984 reforms
Spring Budget 2023: some good news for R&D reliefs
Spring Budget 2023: incentives changes
Spring Budget 2023: energy taxes
Spring Budget 2023: a tougher approach to compliance and enforcement
Spring Budget 2023: private client - improving everything, everywhere, all at once?
Spring Budget 2023: capital allowances after the super-deduction
Spring Budget 2023: how did the Budget help people back to work?
Spring Budget 2023: pensions tax changes
Spring Budget 2023: CGT for separating spouses and civil partners
News
Spring Budget 2023: Tax rates and allowances
HMRC manual changes: 17 March 2023
Chancellor encourages investment with full expensing
Questions raised on tax treatment of carried interest
Maths included in R&D from April 2023
New off-payroll working guidance
Welsh income tax rates to remain aligned
Kyrgyzstan tax treaty correction
Angola joins the Global Forum
OTS identifies areas for simplification
Economic Crime Bill: Lords Committee Stage
HMRC Stakeholder Digest: 8 March 2023
Cases
Muller UK & Ireland Group LLP and others v HMRC
VolkerRail Plant Ltd and others v HMRC
HMRC v The Prudential Assurance Company Ltd
R Robson v HMRC
Other cases that caught our eye: 17 March 2023
One minute with
One minute with... Constantine Christofi
Trackers
HMRC manual changes: 17 March 2023
Reports
Spring Budget 2023: Tax rates and allowances
EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 5 September 2025
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
Submitting RIF notifications to HMRC
HMRC guidelines on declarations of accuracy and completeness
EV charging added to advisory fuel rates
CASES
Read all
Lexgreen Services Ltd v HMRC
Elphysic Ltd and others v HMRC
W Tinkler v HMRC
Clear Pay Payroll Ltd v HMRC
Other cases that caught our eye: 5 September 2025
IN BRIEF
Read all
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
CenTax recommends changes to protect family farms
Soft Drinks Industry Levy credit repayments
Self’s assessment: Time for a wealth tax?
Highlights from HMRC’s 2024/25 annual report
MOST READ
Read all
First failure to prevent the facilitation of tax evasion case
T Masters v HMRC
Government mulls reforms to property taxes
Government mulls reforms to property taxes
United Carpets (Franchisor) Ltd v HMRC