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Issue 1633
Home
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Issue 1633
Issue 1633
22 September, 2023
Analysis
Multinational top-up tax: an overview
Conduct of proceedings in the Upper Tribunal: new guidance
Nomad employees: examining HMRC’s new guidance
Assessments on alternative bases: the sad tale of Mr Jones
In brief
Salaried member rules: the Upper Tribunal's decision in BlueCrest
Self's assessment: The pensions triple lock
'Correcting' R&D claims: para 16
News
HMRC manual changes: 22 September 2023
Welsh taxes bring in £400m
Second customs free zone for Liverpool
IHT relief for Post Office compensation payments
Policy top-ups are authorised payments
Pensions (Extension of Automatic Enrolment) Act 2023
HMRC service levels harming business
UK to preserve 0% stamp tax charge
HMRC consults on delayed reporting of salary advances
New zero rate for medicines
Draft multinational top-up tax guidance
CIOT responds to Draft Finance Bill clauses
Economic crime levy: interest
HMRC publishes guidance on approach to tax disputes
Cases
Landmaster Investment Ltd and another v HMRC
P Gopaul v HMRC
All Answers Ltd v HMRC
Gigabiz Ltd and others v HMRC
Other cases that caught our eye 22 September 2023
One minute with
One minute with... Dominic Foulkes
Trackers
HMRC manual changes: 22 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: 17 May 2024
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
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?
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
Labour’s non-dom proposals