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Issue 1611
Home
Issue
Issue 1611
Issue 1611
18 March, 2023
Analysis
The bare bones Budget
Spring Budget 2023: report
In brief
Spring Budget 2023: diminished expectations
Spring Budget 2023: some thoughtful tinkering
Spring Budget 2023: the impact on SMEs
Spring Budget 2023: corporation tax reform – finally, a reversal of the Lawson 1984 reforms
Spring Budget 2023: some good news for R&D reliefs
Spring Budget 2023: incentives changes
Spring Budget 2023: energy taxes
Spring Budget 2023: a tougher approach to compliance and enforcement
Spring Budget 2023: private client - improving everything, everywhere, all at once?
Spring Budget 2023: capital allowances after the super-deduction
Spring Budget 2023: how did the Budget help people back to work?
Spring Budget 2023: pensions tax changes
Spring Budget 2023: CGT for separating spouses and civil partners
News
Spring Budget 2023: Tax rates and allowances
HMRC manual changes: 17 March 2023
Chancellor encourages investment with full expensing
Questions raised on tax treatment of carried interest
Maths included in R&D from April 2023
New off-payroll working guidance
Welsh income tax rates to remain aligned
Kyrgyzstan tax treaty correction
Angola joins the Global Forum
OTS identifies areas for simplification
Economic Crime Bill: Lords Committee Stage
HMRC Stakeholder Digest: 8 March 2023
Cases
Muller UK & Ireland Group LLP and others v HMRC
VolkerRail Plant Ltd and others v HMRC
HMRC v The Prudential Assurance Company Ltd
R Robson v HMRC
Other cases that caught our eye: 17 March 2023
One minute with
One minute with... Constantine Christofi
Trackers
HMRC manual changes: 17 March 2023
Reports
Spring Budget 2023: Tax rates and allowances
EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
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
NEWS
Read all
Urgent action could be required on non-dom ‘double remittances’
HMRC set out Pillar Two territories
Additional information requirements for creative industry claims updated
Private schools VAT challenge
HMRC increase late-payment interest rates
CASES
Read all
St Patrick’s International College Ltd and others v HMRC
Morgan Lloyd Trustees Ltd v HMRC
HMRC v Bolt Services UK Ltd
Other cases that caught our eye: 4 April 2025
HMRC v Innovative Bites Ltd and another
IN BRIEF
Read all
Excluded property trusts and 6 April 2025
IR35, staffing companies and the small company threshold
Country-by-country reporting goes public
When is 20% not 20%?
Are multiple trusts still a viable IHT planning strategy?
MOST READ
Read all
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
Concerns remain over Making Tax Digital
HMRC closing in on tax avoidance (again)
V Louwman v HMRC
B Lynch v HMRC