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Mar 30, 2023 | 
taxjournal.com | Robert Maas |Matthew Mortimer |Chris Etherington |James Burton
Home >Articles > Reflections on the state of tax today
Reflections on the state of tax today
30 March 2023
A longer tax code and a more punitive tax authority. On his retirement after working in tax for almost 60 years, Robert Maas (formerly Carter Backer Winter) reflects on the evolution of the UK tax landscape.
I started to specialise in tax in 1965, just after the introduction of corporation tax and capital gains tax.
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Mar 7, 2023 | 
taxjournal.com | Matthew H. Greene |Peter Vaines |David Whiscombe |Robert Maas
The Spring Finance Bill 2023 will be published on 23 March, the Treasury has confirmed in a written statement.
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Mar 1, 2023 | 
taxjournal.com | David Whiscombe |Robert Maas |Paul Aplin OBE |Nigel Giles
Home >Articles > Professional bodies urge chancellor to improve HMRC service levels
Professional bodies urge chancellor to improve HMRC service levels
1 March 2023
The heads of ten leading UK professional bodies have signed an open letter urging Chancellor Jeremy Hunt to prioritise investment in HMRC’s service levels in his upcoming Budget statement on 15 March 2023.
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Feb 28, 2023 | 
taxjournal.com | David Whiscombe |Robert Maas |Paul Aplin OBE |Nigel Giles
On 27 February 2023, details of the Windsor Framework were revealed. The Framework aims to address issues with the application of the Northern Ireland Protocol, including trade friction. From a tax perspective, the Framework could have important ramifications for VAT, excise and customs. Customs: Under the terms of the Framework there would be no requirement to collect export declarations for a significant majority of trade from Northern Ireland to Great Britain.
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Feb 28, 2023 | 
taxjournal.com | David Whiscombe |Robert Maas |Paul Aplin OBE |Nigel Giles
Home >Articles > Paradise Wildlife Park Ltd v HMRC
Paradise Wildlife Park Ltd v HMRC
28 February 2023
Whether what was constructed was used for a relevant charitable purpose
In Paradise Wildlife Park Ltd v HMRC [2023] UKFTT 122 (TC) (10 February 2023), the FTT decided that construction services supplied to a charity did not qualify for the zero rate of VAT. To the extent that buildings had been constructed, they were...
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Feb 28, 2023 | 
taxjournal.com | David Whiscombe |Robert Maas |Paul Aplin OBE |Nigel Giles
Home >Articles > No case for Budget tax cuts
No case for Budget tax cuts
28 February 2023
In a new report, the IFS suggests that, although the UK’s short-term economic outlook appears more positive than previously anticipated, concerns remain around the longer-term prospects, giving the chancellor little room for manoeuvre in his 15 March 2023 Budget.
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Feb 28, 2023 | 
taxjournal.com | David Whiscombe |Robert Maas |Paul Aplin OBE |Nigel Giles
Home >Articles > O Olufote v HMRC
O Olufote v HMRC
28 February 2023
SDLT sub-sale scheme fails
In O Olufote v HMRC [2023] UKFTT 130 (TC) (14 February 2023), the FTT dismissed the taxpayer’s appeal against a closure notice charging SDLT of approximately £10,000 on the purchase of a house. The taxpayer had used a sub-sale scheme intended to...
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Feb 24, 2023 | 
taxjournal.com | Bill Dodwell |David Whiscombe |Robert Maas |Paul Aplin OBE
Home >Articles > What did the OTS ever do for us?
What did the OTS ever do for us?
24 February 2023
Bill Dodwell looks back at the work of the Office of Tax Simplification.
The announcement on 23 September 2022 of the closure of the Office of Tax Simplification came as a shock and disappointment to the OTS Board and the secretariat. I must admit I’d not included ‘government abolishing job’ in my list of personal risks....
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Feb 24, 2023 | 
taxjournal.com | Heather Self |David Whiscombe |Robert Maas |Paul Aplin OBE
Home >Articles > Tax, politics and the next general election
Tax, politics and the next general election
24 February 2023
Heather Self (Blick Rothenberg) suggests what the main political parties should – and, importantly, should not – include in their manifestos.
With a general election widely predicted for Spring 2024, the major parties will be drafting their manifestos over the next few months.
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Feb 24, 2023 | 
taxjournal.com | David Whiscombe |Robert Maas |Paul Aplin OBE |Heather Self
Home >Articles > HMRC manual changes: 24 February 2023
HMRC manual changes: 24 February 2023
23 February 2023
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Direct taxes Manual Page Comments Capital Gains Manual Updated: CG14805 Clarification that, where a contingent liability becomes enforceable, the time limit for making a claim to adjust the amount of the...
