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Issue 1647
Home
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Issue 1647
Issue 1647
19 January, 2024
Analysis
Tax clouds on the Horizon for the Post Office?
US limited liability corporations: updated HMRC guidance
On purpose: developments in the main purpose test
Private client review for January 2024
Characterising a single supply following the Court of Appeal’s decision in Gray & Farrar
In brief
Bolt/Sonder and the VAT Tour Operators Margin Scheme
Create ‘breathing space’ for s 455 charge
News
HMRC manual changes: 19 January 2024
HMRC waive penalties for Post Office branch managers
Full expensing available to corporate partners
Transfer pricing, PE and DPT consultation responses
Tax simplification update
New disclosure facility for R&D claims
CIOT responds to CIS consultation
Could tax failings leave Post Office insolvent?
SDLT changes on the horizon?
VAT relief for energy-saving materials extended
Finance Bill progresses without amendment
Cases
HMRC v Dolphin Drilling Ltd
TP v Administration de l’enregistrement des domaines et de la TVA
HMRC v The taxpayer
Other cases that caught our eye: 19 January 2024
One minute with
One minute with... Hayden Bailey
Trackers
HMRC manual changes: 19 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?
BlackRock Holdco 5 LLC v HMRC
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