Issue 1624

Analysis

• Making Tax Digital: lessons from the NAO report
• Withholding tax: Hargreave-ances
• Bhaur: mistake cannot unwind artificial avoidance scheme
• What happens at a tribunal hearing?
• The smoke and mirrors of tax avoidance

In brief

• GLoBE’s design brilliance
• Growth shares: what if there is no growth?
• HICBC and adjusted net income

News

• HMRC manual changes: 23 June 2023
• HMRC redrafts Code of Practice 9
• Finance Bill progress
• EU ‘own resource’ package
• Tax simplification needs scrutiny, says Committee
• HMRC launches international tax consultation
• Employer Bulletin: June 2023
• New HMRC guidance on reporting VAT return errors
• New draft guidance on multinational top-up tax
• OECD launches two-pillar support network
• HMRC contacts taxpayers named in Pandora Papers
• Backlog of tax cases could increase use of ADR
• Agent Update Issue 109
• HMRC outlines temporary concession on repayments to agents
• HMRC issues penalties for inaccuracies

Cases

• Foreign National v HMRC
• Maxxim Residential Design Ltd v HMRC
• Hughes Property Partners Ltd v HMRC
• P Jinks v HMRC

One minute with

• One minute with... Claire Matthews

Trackers

• HMRC manual changes: 23 June 2023