Issue 1618

Analysis

• In conversation with... FTT President Greg Sinfield
• EMI takes its turn in the spotlight
• Where next for UK REITs?
• The saga continues: implementing Pillar Two in the UK
• Tax and the City review for May 2023

In brief

• Reader response: HMRC’s ADR Manual
• What is a main residence?
• Who’s your client?

News

• HMRC manual changes: 12 May 2023
• HMRC must ensure it is never easier to cheat the tax system than comply, says PAC
• Change of HMRC approach to certain late-payment interest
• MTD for income tax pilot put on hold
• School fees scheme flawed, says TPA
• HMRC confirms VAT treatment of medical supplies by staff under pharmacist supervision
• Repayment agents required to register for agent services accounts
• HMRC publishes annual exchange rates
• New Pensions Dashboards Act
• HMRC publishes phishing list

Cases

• St Patrick’s International College Limited and others v HMRC
• L Moore v HMRC
• Altrad Services Ltd and another v HMRC
• Other cases that caught our eye: 12 May 2023

One minute with

• One minute with... Jonathan Hickman

Trackers

• HMRC manual changes: 12 May 2023