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Home
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Issue 1642
Home
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Issue 1642
Issue 1642
24 November, 2023
Analysis
Autumn Statement 2023: our coverage
Autumn Statement 2023: tax analysis
Autumn Statement 2023: a Budget in all but name?
International review for November 2023
Private client review for November 2023
In brief
Autumn Statement 2023: Economics view
Autumn Statement 2023: Contentious tax
Autumn Statement 2023: Making tax digital
Autumn Statement 2023: Hidden simplifications
Autumn Statement 2023: EMI measures
Autumn Statement 2023: R&D reliefs
Autumn Statement 2023: Full expensing
Autumn Statement 2023: SMEs
Autumn Statement 2023: Corporate view
News
HMRC manual changes: 24 November 2023
Expanded cash basis not suitable for all
NICs Bill published
HMRC confirms MTD for ITSA dates
Tax reliefs for special tax sites extended
HMRC issues new guidelines on qualifying R&D
Insurance companies: structural assets
Scottish Aggregates Tax Bill published
Countries still negotiating on Pillar One, says OECD
OECD consults on short-duration PEs for the extractives sector
Fiji joins Global Forum
Kuwait joins Inclusive Framework
Azerbaijan signs BEPS Convention
Norway published MLI version of UK tax treaty
Economic Crime and Corporate Transparency Act 2023
Apportioning revenue and profits for residential property developer tax
Agent Update Issue 114
Cases
HMRC v Fisher
Cambria Automobiles (South East) Ltd and another v HMRC
J Fera v HMRC
Other cases that caught our eye: 24 November 2024
One minute with
One minute with... Liz Hunter
Trackers
Tax tables 2023/24
HMRC manual changes: 24 November 2023
EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
Read all
HMRC manual changes: 22 November 2024
Tax increases in Scotland could have led to falling revenue, says IFS
NICs Bill published
Making Tax Digital: late-payment penalty anomaly corrected
Energy security investment mechanism: average prices
CASES
Read all
R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
Other cases that caught our eye: 22 November 2024
Syngenta Holdings Ltd v HMRC
The Executors of K Beresford v HMRC
IN BRIEF
Read all
Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
Can a compromise on APR be achieved?
Autumn Budget 2024: IHT winners and losers
Corporate redomiciliation
MOST READ
Read all
Syngenta Holdings Ltd v HMRC
Finance Bill 2025 published
Autumn Budget 2024: IHT winners and losers
Apprenticeship Levy and Employment Allowance: new employer guidelines
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC