Issue 1645

Analysis

• 2023: a parting glance in the rear view mirror for corporate tax practitioners
• The taxation of SMEs in 2023
• View from the Tax Bar in 2023
• Tax and the Supreme Court in 2023
• Private client Christmas case round-up
• Tax controversy in 2023: has inflation of taxing provisions been tamed?
• VAT in 2023: a year of celebration?
• That was the year that was 2023
• In conversation with... Rt Hon Lady Justice Falk

News

• HMRC manual changes: 15 December 2023
• Valid R&D claims still being rejected, says CIOT
• HMRC consults on draft MTD regulations
• MTD and Single Customer Account key for smaller businesses
• HMRC to issue new guidance on R&D and IR35
• HMRC accepts wider earnings disregard for lump-sum motoring expenses
• Finance Bill and NIC Bill progress
• ‘Period of ownership’ clarified for private residence relief
• VAT relief for energy-saving materials to be extended
• HMRC updates VAT Notice for charities
• Extension of VAT zero rate for women’s sanitary products
• Tax treaties enter into force
• HMRC to accept digital signatures on R40 forms

Cases

• Top ten cases of 2023
• F Harber v HMRC
• HMRC v E.ON UK plc
• British Telecommunications plc v HMRC
• Other cases that caught our eye: 15 December 2023

One minute with

• One minute with - some highlights from 2023

Trackers

• HMRC manual changes: 15 December 2023