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Issue 1635
Home
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Issue 1635
Issue 1635
6 October, 2023
Analysis
CT deductions for cash cancelled or net-settled share options
Blurred lines: occupation, profession or vocation?
The VAT review for October 2023
Supplementing state aid: the EU Foreign Subsidies Regulation
In brief
HMRC update their guidance on governance of tax disputes
Tax and politics
Beware the unintended consequences of IHT reform
Currell: another EBT failure
News
HMRC manual changes: 6 October 2023
UK tax at a historical high – with corporate tax burden at a 50-year high, says TPA
Collect data to determine the extent of business rates avoidance, says CIOT
LBTT relief for Scottish green freeport tax sites
New agreement on global minimum tax
Draft legislation for undertaxed profits rule updated
New remittance basis toolkit for agents
BEPS MLI: Eswatini, Armenia, Côte d'Ivoire and Serbia
CIOT recommends a number of safeguards on EOTs and EBTs
New UT electronic filing directions
HMRC putting the boot in on UK football
Cases
Intelligent Money Ltd v HMRC
The King (oao Royal Surrey NHS Foundation Trust) v HMRC
Alpha Republic Ltd v HMRC
Other cases that caught our eye: 6 October 2023
One minute with
One minute with... Aparna Nathan KC
Trackers
HMRC manual changes: 6 October 2023
EDITOR'S PICK
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
1 /7
SDLT: gardens, grounds and grazing
Max Schofield
2 /7
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
3 /7
A capital blow for deducting management expenses
Kyle O'Sullivan
4 /7
VAT on private school fees: 10 takeaways
Etienne Wong
5 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
6 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
7 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
A capital blow for deducting management expenses
Kyle O'Sullivan
VAT on private school fees: 10 takeaways
Etienne Wong
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
NEWS
Read all
HMRC manual changes: 6 September 2024
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working
HMRC’s position on remittances upon divorce
EU approves extension of EIS and VCT
CASES
Read all
HMRC v S&L Barnes Ltd
Bilfinger Salamis UK Ltd v HMRC
S Hackett and another v HMRC
HMRC v Labeikis and others
Other cases that caught our eye: 6 September 2024
IN BRIEF
Read all
R&D claim notification
The everyday economy
Cleaning up: tax on gifts
The end of BADR?
Lease extensions and the 3% surcharge
MOST READ
Read all
R&D claim notification
Bilfinger Salamis UK Ltd v HMRC
HMRC v Labeikis and others
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working