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Issue 1619
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Issue 1619
Issue 1619
18 May, 2023
Analysis
The reserved investor fund regime: restricted or unrestricted, that is the question
The electricity generator levy: an introduction
HMRC consultation on the taxation of DeFi transactions
The UK’s international disclosure rules: where are we now?
Private client review for May 2023
In brief
Industry view: RIF will plug an important gap
VAT on beverages: the four part test
Faiers: SDLT and multiple dwellings relief
New HMRC guidance on ‘unallowable purpose’
News
HMRC manual changes: 19 May 2023
One in five taxpayers set to pay higher-rate of income tax by 2027/28, IFS reports
HMRC revises guidance on unallowable purpose test
New option to elect into tonnage tax
Community investment tax relief extended
Tax regime needs to be tailored to cryptoasset transactions, says CIOT
HMRC consults on PPT tax credits
Further government amendments to Finance (No 2) Bill 2023
Government agrees (mostly) with PAC Covid compliance report
Retained EU law sunset clause shelved
HMRC updates Standard for Agents
HMRC reply checker tool expanded
HMRC confirms extension of SMS service
Cases
Spring 2023 review
One minute with
One minute with... Sarah Gabbai
Trackers
HMRC manual changes: 19 May 2023
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
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
Reporting of offshore interest
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
Autumn Budget 2024: IHT winners and losers
Apprenticeship Levy and Employment Allowance: new employer guidelines
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC