Issue 1630

Analysis

• JTIAC reaches the Upper Tribunal: onward, through the Slough of Despond, but for which purpose?
• Judicial developments in recent treaty cases
• Trust issues: examining HMRC’s consultation
• Taxation of REITs: more good news
• The VAT review for September 2023
• You’re barred: failure to disclose in the FTT

In brief

• Suterwalla, paddocks and SDLT planning
• New HMRC guidance for large businesses making R&D claims
• Wealth tax: the debate continues

News

• HMRC manual changes: 1 September 2023
• EC adopts reporting rules for CBAM’s transitional phase
• Bermuda consults on a new corporate income tax
• UN proposes alternative route to international tax reform
• Basis period reform: overlap profits form delayed
• Treasury reviews long-term fiscal regime for oil and gas
• Liverpool City investment zone launched
• VAT: definition of insurance
• September 2023 advisory fuel rates published
• Trade remedy powers brought into force
• CIOT welcomes simplification but urges caution on HMRC’s international tax proposals
• UK-Russia DTC anomaly
• Tunisia ratifies BEPS Multilateral Instrument
• Labour Party rules out wealth tax
• HMRC extends trial for responding to older post
• Public service pensions remedy: further tax changes
• HMRC recycles PPT guidance
• Reporting requirements for online platform operators
• New SAYE bonus rates
• HMRC directions for R&D claims
• EU proposes customs and VAT reforms
• HMRC challenges Uber’s use of VAT margin scheme
• Objecting to VAT late-payment interest
• Giving tribunal evidence by video from abroad
• New Upper Tribunal practice guidance
• HMRC raises interest rates again
• New tool calculates super-deduction balancing charges
• HMRC ends concessionary treatment of tax repayments

Cases

• Redevco Properties UK 1 Ltd v HMRC
• JTI Acquisitions Company (2011) Ltd v HMRC
• HMRC v A Taxpayer
• Hotel La Tour Ltd v HMRC
• Vision HR Solutions Ltd and another v HMRC
• Hunt v Singh

One minute with

• One minute with... Chris Agnoli

Trackers

• HMRC manual changes: 1 September 2023