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Issue 1613
Home
Issue
Issue 1613
Issue 1613
31 March, 2023
Analysis
Restrictions on tax deductibility of loan interest
EIS, VCTs and the Windsor Framework
The Windsor Framework and tax: same building, but a major renovation
Reflections on the state of tax today
Penalty appeals: shedding light on abuse of process
Preparing for corporation tax in the UAE: an in-house perspective
International review for March 2023
In brief
Practitioner view: Hybrid and other mismatch rules – double deduction issues
Practitioner view: The corporate interest expense restriction – risk allocation implications
Practitioner view: The rules recharacterising interest as a distribution – practical issues
Practitioner view: Unallowable purposes – ascertaining purpose
Transactions in securities: HMRC delays could cost it £34m
Allowances for UK pensions schemes
News
HMRC manual changes: 31 March 2023
Finance (No 2) Bill 2023 published
Lineker scores on IR35 appeal
UK MDR comes into force
Economic crime levy regs
Tax exemptions for designated bodies
HMRC updates guidance for charitable tax reliefs
Vietnam signs Mutual Assistance Convention
OECD publishes report on tax treaty abuse
HMRC interest rates increased again
Agent Update: issue 106
HMRC Stakeholder Digest
Cases
Mouldsdale t/a Mouldsdale Properties v HMRC
HFFX LLP and others v HMRC
Prisma Recruitment Ltd v HMRC
J Faiers v HMRC
Other cases that caught our eye 31 March 2023
One minute with
One minute with... Emmet Bulman
Trackers
HMRC manual changes: 31 March 2023
EDITOR'S PICK
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
1 /7
Self’s assessment: Reforms to APR
Heather Self
2 /7
The new Overseas Workday Relief regime: worse than before?
Steve Wade
3 /7
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
4 /7
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
5 /7
Tax Journal's 2024 Autumn Budget coverage
6 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
7 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
Self’s assessment: Reforms to APR
Heather Self
The new Overseas Workday Relief regime: worse than before?
Steve Wade
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
NEWS
Read all
HMRC manual changes: 29 November 2024
EOT tax relief too narrow, suggests CIOT
Tax reliefs confirmed for special tax sites in Wales
Updated advisory fuel rates published
IHT should apply equally across all assets, says IFS
CASES
Read all
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
The Tower One St George Wharf Ltd v HMRC
HMRC v The Taxpayer and others
R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
IN BRIEF
Read all
Refinitiv: not so clear cut
The complexities of APR and IHT for family farms
Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
Can a compromise on APR be achieved?
MOST READ
Read all
R (oao Refinitiv Ltd and others) v HMRC
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
UK signs new double tax treaty with Romania
The Supreme Court’s ruling in Cobalt Data Centre: golden opportunity lost
R (oao Cobalt Data Centre 2 LLP and another) v HMRC