Issue 1633

Analysis

• Multinational top-up tax: an overview
• Conduct of proceedings in the Upper Tribunal: new guidance
• Nomad employees: examining HMRC’s new guidance
• Assessments on alternative bases: the sad tale of Mr Jones

In brief

• Salaried member rules: the Upper Tribunal's decision in BlueCrest
• Self's assessment: The pensions triple lock
• 'Correcting' R&D claims: para 16

News

• HMRC manual changes: 22 September 2023
• Welsh taxes bring in £400m
• Second customs free zone for Liverpool
• IHT relief for Post Office compensation payments
• Policy top-ups are authorised payments
• Pensions (Extension of Automatic Enrolment) Act 2023
• HMRC service levels harming business
• UK to preserve 0% stamp tax charge
• HMRC consults on delayed reporting of salary advances
• New zero rate for medicines
• Draft multinational top-up tax guidance
• CIOT responds to Draft Finance Bill clauses
• Economic crime levy: interest
• HMRC publishes guidance on approach to tax disputes

Cases

• Landmaster Investment Ltd and another v HMRC
• P Gopaul v HMRC
• All Answers Ltd v HMRC
• Gigabiz Ltd and others v HMRC
• Other cases that caught our eye 22 September 2023

One minute with

• One minute with... Dominic Foulkes

Trackers

• HMRC manual changes: 22 September 2023