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Claritax News
  • Home
  • Business taxes
  • Personal taxes
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  • International
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  • Resources
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  • Business taxes
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  • Tax admin
Claritax News

Business taxes

CT, business profits, capital allowances, CIS

CIOT warns against rushed changes to R&D rules
Corporation tax statistics
Corporation tax – COTAX Manual – HMRC updates
Corporation tax – payments in lieu of penalties punitive so not deductible – consistent with CTA 2009, s. 46 – Scottish Power (SCPL) Ltd
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Personal taxes

Property, employment, pensions, NICs

ATED guidance updated
Flexibly accessed pensions – claiming back overpayments
War Widows and Widowers Recognition Payment – tax and NIC treatment
Second 2023 to 2024 Cost of Living Payment dates announced
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Capital taxes

CGT, IHT, stamp duties, trusts, charities

The Post Office Horizon Shortfall Scheme and Group Litigation Order Compensation Payments (Inheritance Tax Relief) Regulations 2023
SDLT – strike-out application – jurisdiction – Warner
Stamp duty and stamp duty reserve tax – issue of UK shares onto foreign markets – retention of 0% charge – Treasury publishes draft legislation
SDLT – reservation agreement was not an option or a right of pre-emption – residential rate applied – Landmaster Investment Ltd and Al Zoebi
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International

Expats, customs duties, double taxation

International Manual updated re non-doms and deemed domicile settlors
International Exchange of Information Manual – HMRC updates
OECD publishes Tax Policy Reforms 2023
Approved offshore reporting funds – HMRC update guidance
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VAT

Admin, compliance, case law, HMRC guidance

VAT – UT confirms fees paid to SIPP administrator were not exempt insurance transactions – Intelligent Money Ltd
VAT – UK businesses certificate of status for overseas VAT refunds – HMRC update guidance
VAT – judicial review – NHS trust entitled to reclaim VAT on capital expenditure incurred for business purpose – Royal Surrey NHS Foundation Trust
VAT – Health professionals and pharmaceutical products (VAT Notice 701/57)
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Tax admin

HMRC powers, avoidance, penalties, tribunals

Income tax – employees charging electric cars at home – HMRC update guidance
Tax simplification – ICAEW reports progress
Income tax self assessment – online help – new HMRC guidance
HMRC update list of named tax avoidance schemes, promoters, enablers and suppliers
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Latest articles (all topics)

  • VAT – UT confirms fees paid to SIPP administrator were not exempt insurance transactions – Intelligent Money Ltd
  • VAT – UK businesses certificate of status for overseas VAT refunds – HMRC update guidance
  • Income tax – employees charging electric cars at home – HMRC update guidance
  • Tax simplification – ICAEW reports progress
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