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The Treasury Committee’s evidence session on the work of HMRC (24 April 2024) looked into various aspects of HMRC’s operations including the processing of R&D claims, with Committee member John Baron MP raising a number of questions...
In its April 2024 Treasury Minutes publication, the UK government has responded to the highly critical Public Accounts Committee report ‘HMRC performance in 2022–23’ which concluded that ‘HMRC’s customer service levels are at an all-time low because...
Just as we contemplate the demise of the remittance basis, Oliver Marre (5 Stone Buildings) examines the first Upper Tribunal decision on a key provision on those rules.
Tax Journal understands that there is insider Westminster gossip which suggests that the chancellor may be considering changes to his proposals for the replacement of the remittance basis. Having initially been seen to be borrowing Labour’s...
One minute with Sean Randall, founder of Sean Randall Tax.
FTT rejects transitional provision carried interest appeals.
This month’s review by Mike Lane and Zoe Andrews (Slaughter and May) examines the Court of Appeal decisions in BlackRock and Hargreaves Property, HMRC’s updated guidance on capital-raising arrangements and share exchange clearances, and the OECD’s consolidated commentary on the GloBE model rules.
The new IR35 ‘set-off’ mechanism came into effect from 6 April 2024. While this is good news, compliance with IR35 remains essential.
It cannot be ruled out that Labour’s current policy will not change, writes Philip Simpson KC (Old Square Tax Chambers).
Court of Appeal dismisses appeal on loan relationships unallowable purpose rule.