Issue 1622

Analysis

• SSE Generation: when is a tunnel a tunnel?
• Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
• Tax and the City review for June 2023
• Judicial review: does the Court of Appeal’s decision in Murphy offer taxpayers a glimmer of hope?
• The VAT review for June 2023

In brief

• Is now a sensible time to introduce a wealth tax in the UK?
• And what about Brexit?
• How much work is working?

News

• HMRC manual changes: 9 June 2022
• Treasury consults on umbrella companies
• Carried interest regime faces legal challenge
• Cases granted permission to appeal
• HMRC acts on school fee schemes
• Treasury consults on share schemes
• HMRC issues pension scheme return reminders
• HMRC launches charities newsletter
• VAT reform could incentivise the installation of energy-saving materials, says CIOT
• EU agrees position on cryptoasset transactions

Cases

• Another case that caught our eye: 9 June 2023
• P Marano v HMRC
• British Telecommunications plc v HMRC
• Hargreaves Property Holdings Ltd v HMRC

One minute with

• One minute with... Abigail McGregor

Trackers

• HMRC manual changes: 9 June 2022