Issue 1685

Analysis

• Non-doms post-Budget: where are we now?
• Structuring following the new rules for IHT business and agricultural property reliefs
• Autumn Budget 2024: private capital
• Alternative dispute resolution and mediation
• The VAT review for November 2024

In brief

• CGT anti-forestalling measures
• Close companies: take care
• Pensions tax changes in the Budget

News

• HMRC manual changes: 8 November 2024
• National Farmers' Union calls for reversal of IHT reforms
• New and updated HMRC guidance on R&D
• ViDA proposals agreed by ECOFIN
• HMRC issue guidance on VAT returns for those exempt from MTD for VAT
• Proposal to revise DAC9 to implement GloBE Information Return
• HMRC issue updated guidance for tax repayment agents
• Reporting rules for platform operators
• Pension scheme newsletter for October 2024

Cases

• Collins Construction Ltd v HMRC
• M Murphy and another v HMRC
• Procurement International Ltd v HMRC
• Other cases that caught our eye: 8 November 2024

One minute with

• HMRC manual changes: 8 November 2024
• One minute with... Laura Underhill

Trackers

• Tax watch: 8 November 2024
• Case watch
• Consultation tracker