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Issue 1613
Home
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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
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
1 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
2 /7
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
3 /7
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
4 /7
Burlington in the UT: a clearer approach
Kyle Rainsford
5 /7
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
6 /7
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
NEWS
Read all
HMRC manual changes: 26 July 2024
Government’s ‘fiscal lock’ is welcome but ‘rather theatrical’, says IFS
EU Council reiterates concerns over UN framework
OECD’s ICAP documents
XST’s three priorities for HMRC
CASES
Read all
Centrica Overseas Holdings Ltd v HMRC
HMRC v GE Financial Investments
A Outram and another v HMRC
Other cases that caught our eye: 26 July 2024
Finanzamt T II v S
IN BRIEF
Read all
Lease extensions and the 3% surcharge
What next for ISA fractional shares?
HMRC service standards: where next?
SDLT: residential or not?
HMRC service standards: where next?
MOST READ
Read all
The dirty dozen
VAT on private school fees
The statutory residence test: ten things we find very difficult about you
Labour rules out return of pensions lifetime allowance
Reeves rules out emergency Budget