Issue 1615

Analysis

• Nigel Lawson: the tax-reforming chancellor
• Private client review for April 2023
• Tax and the City review for April 2023
• Deliberate behaviour: what you need to know
• Please pay on your way out: UK exit charges and Gallaher
• Green tax incentives: an opportunity or a threat?

In brief

• IR35 and Lineker v HMRC
• Interest rates have soared but not for beneficial loans

News

• HMRC manual changes: 21 April 2023
• Failure to prevent fraud offence tabled
• Finance (No 2) Bill: Commons passes Pillar 2 amendments
• Discounted gift schemes: valuation interest rate
• GAAR Panel gives opinion on SDLT scheme
• HMRC clarifies VAT treatment of certain gaming machines
• Zimbabwe joins Global Forum
• Tax administration and maintenance date announced

Cases

• J Scott v HMRC
• NMW Solutions Ltd v HMRC
• Rolldeen Estates Ltd
• Spring Capital Ltd v HMRC
• Other cases that caught our eye: 21 April 2023

One minute with

• One minute with... Frazer Money

Trackers

• HMRC manual changes: 21 April 2023