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Issue 1631
Home
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Issue 1631
Issue 1631
8 September, 2023
Analysis
HMRC’s evolving approach to tax compliance for the largest businesses
Third party access to documents in tribunals
Tax and the City review for September 2023
A tax on conscience? A moral dilemma for non-residents
Taxing commodities: reforming the VAT Terminal Markets Order
In brief
England: we wuz robbed
CGT planning and the purpose test in the reorganisation rules
News
HMRC manual changes: 8 September 2023
Autumn Statement 2023 date announced
Standard for Agents updated
HMRC reminder of duty to notify
New customs rules for Northern Ireland
Half of R&D claims ‘non-compliant’
SAYE and SIPs under review
HMRC consults on insurance company ‘structural assets’
CIOT responds to Amount B consultation
HMRC focusing on transfer pricing
Cases
O Wilkinson and others v HMRC
M Group Holdings Ltd v HMRC
The Gala Film Partners LLP v HMRC
Golf Holidays Worldwide Ltd v HMRC
Magic Carpets (Commercial) Ltd v HMRC
Other cases that caught our eye: 8 September 2023
One minute with
One minute with... Brin Rajathurai
Trackers
HMRC manual changes: 8 September 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
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?
Updated R&D guidance from HMRC
A guide to tax and ESG for in-house Heads of Tax
BlackRock Holdco 5 LLC v HMRC
Back to BlackRock: the Court of Appeal restores order