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Issue 1612
Home
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Issue 1612
Issue 1612
24 March, 2023
Analysis
Potholes in the road for business taxation
Pillar Two and the GloBE rules
VAT grouping: Norddeutsche, Finanzamt T and Prudential
ChatGPT: crossing the Rubicon?
Private client review for March 2023
In brief
The Budget measure on childcare support
Spring Budget 2023: because it's all about the base, about the base...
News
HMRC manual changes: 24 March 2023
Spring Budget impact: £54bn over next 5 years
Scottish government consults on freeports tax relief
Electronic delivery of P11D information made compulsory
HMRC highlights EMI changes
Single R&D scheme would ‘not necessarily be simple or fair for all smaller companies’, says CIOT and ATT
Voluntary NICs deadline extended
NICs: share fishermen rate increased
Beneficial loans: average official rates updated
Pensions Schemes Newsletter 148
Mexico ratifies BEPS Multilateral Instrument
Scotland: agent authorisation time limit removed
Retained EU law revocation Bill
Economic Crime Bill: further ‘failure to prevent’ offences proposed
ISA changes from April 2023
Cases
M Mitchell and another v HMRC
Asset House Piccadilly Ltd v HMRC
O Fanning v HMRC
Other cases that caught our eye 23 March 2023
One minute with
One minute with... Ian Shaw
Trackers
HMRC manual changes: 24 March 2023
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
Tax Journal authors for March
HMRC closing in on tax avoidance (again)
Finance Act 2025 enacted
MPs press ahead with NICs increases
ATED chargeable amounts increased
CASES
Read all
HMRC v Innovative Bites Ltd and another
PD & MJ Ltd v HMRC
LR R&D LLP v HMRC
Other cases that caught our eye: 28 March 2025
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
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
HMRC manual changes: 21 March 2025