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Home
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Issue 1644
Home
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Issue 1644
Issue 1644
8 December, 2023
Analysis
Resetting the clock and the six-year itch: non-domiciliaries resuming UK tax residence
New R&D scheme misses the point
Capital allowances: a question of design?
How to handle transfer pricing discovery assessments
The illusion of choice: the CIS in the DRC
Single supply and VAT exemption for financial services: insights from JPMorgan
Tax on funding family offices
Unlawful distributions: why knowledge matters
In brief
Schemes for landlords: a potential remedy?
Who owns goodwill?
News
HMRC manual changes: 8 December 2023
Tax burden on the rise for UK’s largest companies
HMRC issues new IR35 guidance
NIC bill progress
Format for DIY builder’s scheme claims
Update to VAT notice 700/12
Full customs controls from 31 January 2024
UK-New Zealand tax treaty dispute resolution arrangements published
Money laundering high-risk list updated
Majority of businesses accept indirect tax risk
DST checks for one third of tech giants
Phase two trial of the Wealthy Compliance Portal
Pension Schemes Newsletter 154
Cases
Atholl House Productions Ltd v HMRC
Acorn Venture Ltd v HMRC
Newcastle United Football Company Ltd v HMRC
Other cases that caught our eye: 8 December 2023
One minute with
One minute with... Alex Jupp
Trackers
HMRC manual changes: 8 December 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
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
IR35: spotting and responding to an HMRC enquiry
VAT on food: conflicting confections and deemed delicacies