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Home
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Issue 1639
Home
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Issue 1639
Issue 1639
3 November, 2023
Analysis
The ERS deeming rule: clarity from the Supreme Court
The BlueCrest trilogy
Digital platforms: reporting for duty
The VAT review for November 2023
Salaried members rules: the position for LLPs after BlueCrest
News
HMRC manual changes: 3 November 2023
Proposed new criminal offence ‘crosses important constitutional line’, says CIOT
CT600 glitch for RDEC claims
Interest for electronic sales suppression penalties
Mileage rates need updating, says ATT
New guidance for agents on repayment claims
Glasgow 2024 income tax exemption
Taxable and exempt support payments
Calculation of income for tax credits purposes
Online VAT registrations reminder
VAT margin scheme NI deadline extended
UK/EFTA social security convention
Economic Crime and Corporate Transparency Act 2023
HMRC publishes new promoters factsheet
Plastic packaging tax requires straightforward data reporting, says CIOT
‘It would be premature and ineffective for the UK to regulate DeFi activities currently’, says Treasury
Cases
HMRC v Vermilion Holdings Ltd
Dollar Financial UK Ltd v HMRC
MyPay v HMRC
R (o.a.o Refinitiv Ltd and others) v HMRC
Other cases that caught our eye 3 November 2023
One minute with
One minute with... Sajid Ghufoor
Trackers
HMRC manual changes: 3 November 2023
EDITOR'S PICK
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
1 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
2 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
3 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
4 /7
2024: that was the year that was
Jemma Dick
5 /7
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
6 /7
The tractor tax
Stuart Maggs
7 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
The tractor tax
Stuart Maggs
NEWS
Read all
HMRC manual changes: 31 January 2025
Consultation on HMRC statistics publications
Government launches independent loan charge review
Finance Bill amended, but further changes expected
LTT relief extended to Anglesey tax sites
CASES
Read all
Bryan Robson Ltd v HMRC
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC
Other cases that caught our eye: 31 January 2025
HMRC v BlueCrest Capital Management (UK) LLP
ScottishPower (SPCL) Ltd and others v HMRC
IN BRIEF
Read all
BlueCrest: the CA ruling on Condition B
Tweaking the Temporary Repatriation Facility
ScottishPower: payments under settlement agreements
Balancing growth and taxes: the corporate tax roadmap
The increased interest rate on late payments
MOST READ
Read all
Global by Nature Ltd v HMRC
Bryan Robson Ltd v HMRC
Pillar Two one year on: what have we seen and where are we going?
Tweaking the Temporary Repatriation Facility
HMRC v Sonder Europe Ltd