Business taxes CT, business profits, capital allowances, CIS CIOT warns against rushed changes to R&D rulesCorporation tax statisticsCorporation tax – COTAX Manual – HMRC updatesCorporation tax – payments in lieu of penalties punitive so not deductible – consistent with CTA 2009, s. 46 – Scottish Power (SCPL) Ltd Read morePersonal taxes Property, employment, pensions, NICs ATED guidance updatedFlexibly accessed pensions – claiming back overpaymentsWar Widows and Widowers Recognition Payment – tax and NIC treatmentSecond 2023 to 2024 Cost of Living Payment dates announced Read moreCapital taxes CGT, IHT, stamp duties, trusts, charities The Post Office Horizon Shortfall Scheme and Group Litigation Order Compensation Payments (Inheritance Tax Relief) Regulations 2023SDLT – strike-out application – jurisdiction – WarnerStamp duty and stamp duty reserve tax – issue of UK shares onto foreign markets – retention of 0% charge – Treasury publishes draft legislationSDLT – reservation agreement was not an option or a right of pre-emption – residential rate applied – Landmaster Investment Ltd and Al Zoebi Read moreInternational Expats, customs duties, double taxation International Manual updated re non-doms and deemed domicile settlorsInternational Exchange of Information Manual – HMRC updatesOECD publishes Tax Policy Reforms 2023Approved offshore reporting funds – HMRC update guidance Read moreVAT Admin, compliance, case law, HMRC guidance VAT – UT confirms fees paid to SIPP administrator were not exempt insurance transactions – Intelligent Money LtdVAT – UK businesses certificate of status for overseas VAT refunds – HMRC update guidanceVAT – judicial review – NHS trust entitled to reclaim VAT on capital expenditure incurred for business purpose – Royal Surrey NHS Foundation TrustVAT – Health professionals and pharmaceutical products (VAT Notice 701/57) Read moreTax admin HMRC powers, avoidance, penalties, tribunals Income tax – employees charging electric cars at home – HMRC update guidanceTax simplification – ICAEW reports progressIncome tax self assessment – online help – new HMRC guidanceHMRC update list of named tax avoidance schemes, promoters, enablers and suppliers Read more
