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Withholding taxes
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OMBs
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Home
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Issue 1646
Home
Issue
Issue 1646
Issue 1646
12 January, 2024
Analysis
The Scottish Budget 2024/25: widening the divergence
Tax in 2024 and beyond
The move to permanent full expensing
Failing to sense the mood music: the AG’s opinion in Commission v Ireland and Apple
Tax and the City review for January 2024
In brief
eBay et al
BlueCrest: root and branch
News
HMRC manual changes: 12 January 2024
Income tax rates to rise for Scottish taxpayers
Spring Budget announcement
UK to introduce carbon border adjustment mechanism
Devolving powers for a Scottish Building Safety Levy consultation
NICs (Reduction in Rates) Act 2023 receives royal assent
Personal taxes rising despite NICs changes
Remember to report cryptoassets, say HMRC
Treasury confirms VAT treatment of fund management services
Public charging point supplies are standard rated
Plastic packaging tax: April rate increase
HMRC consult on draft guidance for UK Pillar Two
OECD publishes new technical guidance on Pillar Two
Bermuda’s new corporate income tax
Transparency of land ownership involving trusts consultation
Welsh government proposes minimal tax changes
Tax penalties hit record high
ADR guidance updated for large business
HMRC publish Agent Update Issue 115
Cases
BlueCrest Capital Management LP and others v HMRC
MW High Tech Projects UK Ltd v HMRC
Realreed Ltd v HMRC
Bolt Services UK Ltd v HMRC
Other cases that caught our eye: 12 January 2023
One minute with
One minute with... Hardeep Soor
Trackers
HMRC manual changes: 12 January 2024
EDITOR'S PICK
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
1 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
2 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
3 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
4 /7
2024: that was the year that was
Jemma Dick
5 /7
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
6 /7
The tractor tax
Stuart Maggs
7 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
The tractor tax
Stuart Maggs
NEWS
Read all
HMRC manual changes: 7 February 2025
US ‘rejects very nature’ of UN tax talks
HMRC consulting on MTT and DTT draft guidance
HMRC data-collection powers
Retained EU law: further changes
CASES
Read all
M Ashley v HMRC
AAA Oriental Ltd v HMRC
Other cases that caught our eye: 7 February 2025
Bryan Robson Ltd v HMRC
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC
IN BRIEF
Read all
Themes in UK corporate tax disputes for 2025 (and beyond)
JVs and the top-up taxes: does HMRC’s draft guidance bring clarity?
Reflections on the Budget fallout – three months on
BlueCrest: the CA ruling on Condition B
Tweaking the Temporary Repatriation Facility
MOST READ
Read all
Tweaking the Temporary Repatriation Facility
Bryan Robson Ltd v HMRC
UK suspends Russia and Belarus Double Tax Treaties
ScottishPower: payments under settlement agreements
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC