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Issue 1619
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Issue 1619
Issue 1619
18 May, 2023
Analysis
The reserved investor fund regime: restricted or unrestricted, that is the question
The electricity generator levy: an introduction
HMRC consultation on the taxation of DeFi transactions
The UK’s international disclosure rules: where are we now?
Private client review for May 2023
In brief
Industry view: RIF will plug an important gap
VAT on beverages: the four part test
Faiers: SDLT and multiple dwellings relief
New HMRC guidance on ‘unallowable purpose’
News
HMRC manual changes: 19 May 2023
One in five taxpayers set to pay higher-rate of income tax by 2027/28, IFS reports
HMRC revises guidance on unallowable purpose test
New option to elect into tonnage tax
Community investment tax relief extended
Tax regime needs to be tailored to cryptoasset transactions, says CIOT
HMRC consults on PPT tax credits
Further government amendments to Finance (No 2) Bill 2023
Government agrees (mostly) with PAC Covid compliance report
Retained EU law sunset clause shelved
HMRC updates Standard for Agents
HMRC reply checker tool expanded
HMRC confirms extension of SMS service
Cases
Spring 2023 review
One minute with
One minute with... Sarah Gabbai
Trackers
HMRC manual changes: 19 May 2023
EDITOR'S PICK
The non-doms reforms: a practitioner view
Helen McGhee
1 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
2 /7
What the Budget means for non-UK resident trusts
Edward Hayes
3 /7
Raising standards
Paul Aplin OBE
4 /7
An entrée before the manifesto main course?
Chris Sanger
5 /7
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
6 /7
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
7 /7
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
Raising standards
Paul Aplin OBE
An entrée before the manifesto main course?
Chris Sanger
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
NEWS
Read all
HMRC ‘sufficiently resourced’, says government
Special tax sites ‘sunset’ date extended
Transfers of building society business
Class 2 NICs: unexpected refunds
Voluntary NICs online checker launched
CASES
Read all
C Ferguson-Davie and another v HMRC
A D Bly Groundworks and Civil Engineering Ltd and another v HMRC
Qubic Advisory Services Ltd v HMRC
Other cases that caught our eye: 3 May 2024
Hargreaves Property Holdings Ltd v HMRC
IN BRIEF
Read all
Lessons from Thyssenkrupp on customs duty claims
Expenses of employment
EU watch: last steps before the new Commission
Labour’s non-dom proposals
Winding down offshore property structures
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
The non-doms reforms: a practitioner view
Updated R&D guidance from HMRC
A guide to tax and ESG for in-house Heads of Tax
BlackRock Holdco 5 LLC v HMRC