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Issue 1618
Home
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Issue 1618
Issue 1618
11 May, 2023
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
EDITOR'S PICK
When tax goes wrong
Michael Thomas KC
1 /7
VAT on food: conflicting confections and deemed delicacies
Max Schofield
2 /7
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
3 /7
Labour’s tax plans: aiming at the wrong target?
James Quarmby
4 /7
The non-doms reforms: a practitioner view
Helen McGhee
5 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
6 /7
What the Budget means for non-UK resident trusts
Edward Hayes
7 /7
When tax goes wrong
Michael Thomas KC
VAT on food: conflicting confections and deemed delicacies
Max Schofield
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
Labour’s tax plans: aiming at the wrong target?
James Quarmby
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
NEWS
Read all
HMRC manual changes: 10 May 2024
AI and tax survey
HMRC focusing on quality of R&D claims
EC’s call for evidence on DAC
New guidance on capital allowances
CASES
Read all
C Upham and others v HSBC UK Bank plc
S and J Holding v HMRC
Fount Construction Ltd v HMRC
Other cases that caught our eye: 10 May 2024
C Ferguson-Davie and another v HMRC
IN BRIEF
Read all
Notification of liability
Kwik-Fit on unallowable purpose
PAYE: IR35 ‘set-off’ rules
Haworth and the POEM test
Labour’s reaction to the non-dom proposals
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
Updated R&D guidance from HMRC
A guide to tax and ESG for in-house Heads of Tax
BlackRock Holdco 5 LLC v HMRC
Back to BlackRock: the Court of Appeal restores order