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Issue 1623
Home
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Issue 1623
Issue 1623
16 June, 2023
Analysis
Schedule 36: a stitch in time
The umbrella company consultation: tackling non-compliance
Private client review for June 2023
International aspects of demergers
In brief
Price floor introduced for energy profits levy
Carried interest: legal challenge to the UK tax treatment
What a sham
Pillar Two ordering
News
HMRC manual changes: 16 June 2023
Finance (No. 2) Bill: report stage
Tax avoidance and the rule of law
MTD programme ‘out of control’, says CIOT as NAO publishes critical report
Self-assessment helpline closure warning
CIOT raises concerns on cash basis for the self-employed
Modernising digital income tax services requires support during any transition, says CIOT and ATT
New energy profits levy mechanism to support investment
Reserved investment fund scheme
Deadline for voluntary NICs extended
CIOT urges wider consultation on agricultural property relief
HMRC update on VAT claims for digital publications
Voluntary standard for customs intermediaries
Plastic packaging tax: claims for tax credits
Customs: goods moved to NI not destined for the EU
Windsor Framework latest
Uzbekistan joins BEPS Inclusive Framework
Still time to reverse decision on OTS
Cases
W Archer v HMRC
Swiss Centre Ltd v HMRC
T Suterwalla and another v HMRC
Other cases that caught our eye 16 June 2023
One minute with
One minute with... Anastasia Nourescu
Trackers
HMRC manual changes: 16 June 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
Taxpayers let down by poor HMRC customer service, says NAO
New HMRC guidelines on football agent contracts
Voluntary office holders’ travel expenses
EU Council reaches agreement on FASTER Directive
VAT treatment of voluntary carbon credits
CASES
Read all
Kwik-Fit Group Ltd and others v HMRC
Beech Developments (Manchester) Ltd and others v HMRC
G Graham t/a Skin Science v HMRC
Other cases that caught our eye: 17 May 2024
C Upham and others v HSBC UK Bank plc
IN BRIEF
Read all
Paddocks: horse sense?
A Kwik decision from the Court of Appeal
Notification of liability
Kwik-Fit on unallowable purpose
PAYE: IR35 ‘set-off’ rules
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
BlackRock Holdco 5 LLC v HMRC
Back to BlackRock: the Court of Appeal restores order
When tax goes wrong
HMRC to engage on non-dom changes, while Labour considers investment incentive