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Since 1927 the leading authority on tax law, practice and administration

A look back at 2023

02 January 2024 / Andrew Hubbard
Issue: 4918 / Categories: Comment & Analysis , high-income child benefit charge , R&D , SDLT , VAT , VAT
Out with the old...

Key points

  • HMRC’s drive to move to online services has caused controversy.
  • The Revenue’s policing of R&D claims is causing difficulties but its new guidelines are a positive step.
  • In 2023 we celebrated 50 years of VAT.
  • SDLT reliefs for multiple dwelling and mixed used properties and the high income child benefit charge repeatedly appeared in litigation in 2023.
  • We will be seeing a lot more of large language models and artificial intelligence in 2024.
  • Make it a new year’s resolution for 2024 to answer at least one Readers’ forum query.

Well we got through another year! It doesn’t seem five minutes since I was writing my retrospective of 2022 and here I am now looking back at 2023. I like to start the year by painting a picture of the tax world as seen through the eyes of Taxation magazine and as ever there is...

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