Issue 1677

Analysis

• The last word on tax appeals
• Get Onbord and Tills Plus: some encouragement for taxpayers in R&D disputes
• Tax and the City review for September 2024
• Lycamobile: can phone bundles lead to VAT blunders?

In brief

• Self’s assessment: Business Tax Roadmap
• Recognising ‘imported losses’ under the loan relationship rules
• Suspended penalties

News

• HMRC manual changes: 13 September 2024
• Budget Responsibility Bill enacted
• ECJ overturns General Court's judgment in Apple State Aid case
• Chancellor confirms business tax roadmap will be in Budget
• Sunset date for EIS and VCT relief
• Approaches to transfer pricing: new guidance
• Clarity and competitiveness are key for carried interest, says CIOT
• ATT Budget representations
• Pension Age Disability Payments
• The Infected Blood Compensation Scheme
• Non-resident landlord applications on rental income
• Non-dom changes: will they really cost £1bn in lost revenues?
• HMRC lack effective strategy to tackle growing evasion by small business, says NAO
• Labour’s tax reforms could pass ‘triple tax test’ and avoid damaging cuts to public services
• SEIS jumps 188%
• Calls for long-term financial planning and tax simplification in Scotland
• Low Pay Commission on National Minimum Wage
• HMRC disguised remuneration contact details updated

Cases

• Barclays Service Corporation and another v HMRC
• Janet Bray Ltd v HMRC
• Equity Advisory Ltd and another v HMRC
• Other cases that caught our eye: 13 September 2024

One minute with

• One minute with... Tim Sarson

Trackers

• HMRC manual changes: 13 September 2024
• Tax watch: 13 September 2024
• Consultation tracker