Issue 1620

Analysis

• Modernising stamp duty: are we nearly there yet?
• Pillar Two: the consequences of staggered global implementation
• Knocking on IRS’s door: the new accruals framework for carried interest
• International review for May 2023

In brief

• GLO lessons from Axa Sun Life
• Taxing crypto: place your bets

News

• HMRC manual changes: 25 May 2023
• EU proposes ‘ambitious and comprehensive’ customs reform
• IASB amendments help with Pillar Two
• Crown Dependencies announce Pillar Two implementation plan
• Further school fee schemes exposed
• Tax judiciary faces bias allegations
• EIS investment hits record high
• New printed form for marriage allowance claims
• Consultation on further pensions remedy tax regs
• New guidance for second-hand motor scheme
• Register of overseas entities
• UK signs DTC with San Marino
• Sierra Leone joins Global Forum
• Going digital is key to improving HMRC customer service, says FST
• HMRC updates interest rates
• Finance (No 2) Bill 2023 passes Committee Stages

Cases

• Other cases that caught our eye: 26 May 2023
• H Murphy and another v HMRC
• HMRC v SSE Generation Ltd
• Shinelock Ltd v HMRC

One minute with

• One minute with... Sarah Lane

Trackers

• HMRC manual changes: 25 May 2023