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Tax Aware

Issue 18: January 2023

Tax Aware

Editor's Note

Nicola Simmons, Associate, Mishcon Private

In our 18th edition of Tax Aware, and the first of 2023, we first look back on what was a very interesting year in the world of tax. We then celebrate the pioneering international case success in the protection of individuals' rights to privacy, and discuss other key tax cases and policy developments that may affect you or your clients.

Read the full note

 News

2022: A year of tax changes in review

There were no less than five different combinations of Prime Ministers and Chancellors in 2022, all of which presented differing tax policies and varying levels of output in terms of tax changes. As we enter a new year, and look towards a new tax year, we take this opportunity to summarise how tax changed throughout 2022.

corporate office meeting News

A new dawn for CSOPs?

Changes to the Company Share Option Plan (CSOP) regime are coming into effect from 6 April 2023 and may inject new life into a once popular type of employee share plan.

 News

A Kwik recap: deductibility and the 'unallowable purpose' rule

In Kwik-Fit Group Ltd v HMRC, a debt reorganisation undertaken by a taxpayer group to utilise certain "trapped" losses fell foul of the "unallowable purpose rule", with the result that debits arising from the reorganisation were not deductible.

Skyview of farmland News

SDLT: Mixed-use properties – mixed success?

In Withers v HMRC, a taxpayer successfully argued that their purchase of property with land used for grazing and woodland managed by the Woodland Trust qualified for the lower mixed-use rates of SDLT.

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