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Claritax News
  • Home
  • Business taxes
  • Personal taxes
  • Capital taxes
  • International
  • VAT
  • Tax admin
  • Resources
  • Books
  • About
  • Contact
  • Business taxes
  • Personal taxes
  • Capital taxes
  • International
  • VAT
  • Tax admin
Claritax News

Business taxes

CT, business profits, capital allowances, CIS

Capital allowances – construction of hydro electric power station – Supreme Court to hear appeal on 23 March 2023 – SSE Generation Ltd
BUDGET – Audio-visual tax reliefs
BUDGET – A simpler tax system for small businesses
BUDGET – Extending the cash basis for self-employed businesses – consultation
Read more

Personal taxes

Property, employment, pensions, NICs

Beneficial loan arrangements – HMRC update actual official rate to 2.25%
Social security – benefits up-rated – The Social Security Benefits Up-rating Order 2023
HMRC publish Employment Related Securities Bulletin 49 (March 2023)
Charitable giving – EU charities – change of rules
Read more

Capital taxes

CGT, IHT, stamp duties, trusts, charities

CGT – appeal against determination of UK residence dismissed – pre SRT tests applied – Lyons
Land Transaction Tax – higher residential rates – Hayes v Welsh Revenue Authority
BUDGET – Capital gains tax
CGT – negligible values – updated list to end of February 2023
Read more

International

Expats, customs duties, double taxation

Fresh fruit and veg – imports
Non-resident entertainers – tax withholding – middleman scheme – list of payers approved for gross payment
Customs – HMRC update Customs Declaration Service cash accounts guidance
Customs – HMRC update sundry guidance
Read more

VAT

Admin, compliance, case law, HMRC guidance

VAT – whether option to tax disapplied – Supreme Court to hand down judgment – Moulsdale t/a Moulsdale Properties
VAT – HMRC update Refunds Manual
VAT – insufficient of funds – overpaid income tax and NIC – whether reasonable excuse – Prisma Recruitment Ltd
VAT penalties – director conduct not dishonest – appeals allowed – Universal Flooring
Read more

Tax admin

HMRC powers, avoidance, penalties, tribunals

Money laundering – HMRC update supervision guidance
CJRS scheme – no claim possible for employee omitted from RTI submissions – Luca Delivery Ltd
Income tax – appeal against return amendments and closure notices dismissed – Byrne
Appeals – FTT Rules 5 and 18 – Putney Power Ltd
Read more

Latest articles (all topics)

  • Money laundering – HMRC update supervision guidance
  • CGT – appeal against determination of UK residence dismissed – pre SRT tests applied – Lyons
  • CJRS scheme – no claim possible for employee omitted from RTI submissions – Luca Delivery Ltd
  • Income tax – appeal against return amendments and closure notices dismissed – Byrne
Read more

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