Issue 1631

Analysis

• HMRC’s evolving approach to tax compliance for the largest businesses
• Third party access to documents in tribunals
• Tax and the City review for September 2023
• A tax on conscience? A moral dilemma for non-residents
• Taxing commodities: reforming the VAT Terminal Markets Order

In brief

• England: we wuz robbed
• CGT planning and the purpose test in the reorganisation rules

News

• HMRC manual changes: 8 September 2023
• Autumn Statement 2023 date announced
• Standard for Agents updated
• HMRC reminder of duty to notify
• New customs rules for Northern Ireland
• Half of R&D claims ‘non-compliant’
• SAYE and SIPs under review
• HMRC consults on insurance company ‘structural assets’
• CIOT responds to Amount B consultation
• HMRC focusing on transfer pricing

Cases

• O Wilkinson and others v HMRC
• M Group Holdings Ltd v HMRC
• The Gala Film Partners LLP v HMRC
• Golf Holidays Worldwide Ltd v HMRC
• Magic Carpets (Commercial) Ltd v HMRC
• Other cases that caught our eye: 8 September 2023

One minute with

• One minute with... Brin Rajathurai

Trackers

• HMRC manual changes: 8 September 2023