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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HMRC consult on draft guidance for UK Pillar Two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
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?
Back to BlackRock: the Court of Appeal restores order
BlackRock Holdco 5 LLC v HMRC
HMRC to engage on non-dom changes, while Labour considers investment incentive
Labour’s non-dom proposals