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Issue 1622
Home
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Issue 1622
Issue 1622
8 June, 2023
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
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?
Back to BlackRock: the Court of Appeal restores order
BlackRock Holdco 5 LLC v HMRC
HMRC to engage on non-dom changes, while Labour considers investment incentive
Labour’s non-dom proposals