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Home
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Issue 1616
Home
Issue
Issue 1616
Issue 1616
27 April, 2023
Analysis
Pension planning after the Budget
The first year allowance (or full expensing)
IR35: two media cases with different outcomes
International review for April 2023
Mitchell: taxpayer confidentiality and a crisis of confidence?
Getting closure: the FTT’s approach in Hitchins
In brief
Share losses
Incentivising the senior workforce
Pension changes: what’s the impact on employee group life cover?
News
VAT portal to close for annual filers
UK annual tax receipts hit record high with 9.9% increase
HMRC manual changes: 28 April 2023
LITRG report on the importance of effective guidance
HMRC revises draft R&D guidance
Merged R&D scheme called into question
Data suggests low engagement with CbC reporting
HMRC Trusts and Estates Newsletter: April 2023
New VAT fuel scale charge table published
EU approves carbon border tax
Kyrgyzstan tax treaty enters into force
Finance Bill Committee dates
Updated guidance on reporting trust discrepancies
Agent Update: Issue 107
New advance valuation ruling service coming soon
Employer Bulletin: April 2023
Cases
Sports Invest UK Ltd v HMRC
Innate-Essence Ltd (t/a The Turmeric Co) v HMRC
Asset House Piccadilly Ltd v HMRC
Other cases that caught our eye: 28 April 2023
One minute with
One minute with… Matthew Durward-Thomas
Trackers
HMRC manual changes: 28 April 2023
EDITOR'S PICK
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
1 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
2 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
3 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
4 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
5 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
6 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
7 /7
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
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
NEWS
Read all
Tax Journal authors for February 2025
Special report: The consultation on the impact on trusts of forthcoming reforms to BPR and APR
HMRC manual changes: 7 March 2025
HMRC consult on APR/BPR changes for trusts
Finance Bill passes Report Stage
CASES
Read all
HMRC v Appellants in the Post Prudential Closure Notice Group Litigation
C Poulton v HMRC
Advanced Hair Technology Ltd v HMRC
Other cases that caught our eye: 7 March 2025
The executors of L Elborne deceased and others v HMRC
IN BRIEF
Read all
The Good, the Bad and the Ugly: the IHT consultation on agricultural and business property
Home loan schemes: lessons from Elborne
New HMRC guidance on subcontracted and subsidised R&D
Finance Bill Report Stage amendments to the non-dom reforms
Statutory residence: but why do you need to be here?
MOST READ
Read all
HMRC advisory fuel rates
Government proposes further Finance Bill amendments, including to the temporary repatriation facility
Finance Bill Report Stage amendments to the non-dom reforms
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Advanced Hair Technology Ltd v HMRC