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Home
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Issue 1675
Home
Issue
Issue 1675
Issue 1675
30 August, 2024
Analysis
Estoppel in a tax context
SDLT: gardens, grounds and grazing
Case management before the tribunal
CCLA: AIFs can qualify for the SIF VAT exemption
In brief
Cleaning up: tax on gifts
The end of BADR?
News
HMRC manual changes: 30 August 2024
UN: tax framework convention terms of reference adopted
HMRC ‘corrects’ 2,100 R&D claims
Salaried members: CIOT urges HMRC to reconsider stance on Condition C
HMRC update large business tax strategy guidance
HMRC redesign IHT100 forms
Updated HMRC guidance on MTT and DTT
Italy doubles foreign income tax charge
HMRC cut interest rates
Potential changes to rules on tribunal decisions
Reporting rules for digital platforms
Potential delay to new employer reporting requirements
Simplifications needed to GIR, BIAC says
CJEU: transfer of jurisdictions for preliminary rulings
Guidance on giving tribunal evidence from abroad
Contacting HMRC
Agent Update 122
Cases
Go City Ltd v HMRC
K (oao UBS AG) v HMRC and another
Mainpay Ltd v HMRC
J Winfield v HMRC
L Carvajal and another v HMRC
Mark Glenn Ltd v HMRC
P Marano v HMRC
Other cases that caught our eye: 30 August 2024
One minute with
One minute with... Siobhan Gillespie
Trackers
HMRC manual changes: 30 August 2024
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
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC
Apprenticeship Levy and Employment Allowance: new employer guidelines