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Home
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Issue 1614
Home
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Issue 1614
Issue 1614
14 April, 2023
Analysis
Is VAT due on the ‘free’ supply of digital platforms?
Characterising supplies for VAT following Mesto Zamberk
Brief 3/2023 and the special legal regime
News Corp: let’s get digital
The VAT review for April 2023
VAT penalties: the new rules
Happy 50th Birthday, VAT!
News
HMRC manual changes: 14 April 2023
Government accepts HMRC performance recommendations
HMRC revamps R&D tax reliefs guidance
Tax exemption for Women’s Finalissima
Pharmacists brought into VAT exemption
Zero-rating of ESMs extended to Northern Ireland
VAT at 50 ‘baffling’
HMRC consults on VAT treatment of drink deposit schemes
HMRC should prepare for DST extension, says PAC
New cross-border reporting guidance
Ireland consults on global minimum tax
Finance (No 2) Bill moves to Committee
Economic Crime Regs published
OTS was ‘doomed to failure’
Tax and the role of football agents
CIOT welcomes the extended time limits for Scottish ADS
GAAR panel gives opinion on arrangements that are ‘not consistent with the principles of the IHTA’.
Northern Ireland second-hand car scheme orders
San Marino and UK discussing tax treaty
Report: Weaknesses highlighted as VAT turns 50
Cases
G Lineker and another t/a Gary Lineker Media v HMRC
Red White and Green Ltd v HMRC
Gmina O and Gmina L
S England and another v HMRC
A Trees v HMRC
Other cases that caught our eye 14 April 2023
One minute with
One minute with... Philippe Gamito
Trackers
HMRC manual changes: 14 April 2023
Reports
Report: Weaknesses highlighted as VAT turns 50
EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
Read all
HMRC manual changes: 22 November 2024
Tax increases in Scotland could have led to falling revenue, says IFS
NICs Bill published
Making Tax Digital: late-payment penalty anomaly corrected
Energy security investment mechanism: average prices
CASES
Read all
R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
Other cases that caught our eye: 22 November 2024
Syngenta Holdings Ltd v HMRC
The Executors of K Beresford v HMRC
IN BRIEF
Read all
Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
Can a compromise on APR be achieved?
Autumn Budget 2024: IHT winners and losers
Corporate redomiciliation
MOST READ
Read all
Syngenta Holdings Ltd v HMRC
Finance Bill 2025 published
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC
Autumn Budget 2024: IHT winners and losers
Apprenticeship Levy and Employment Allowance: new employer guidelines