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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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