Issue 1634

Analysis

• 1.5% stamp tax charge: continuity or change?
• Domicile disputes: actions speak louder than words
• HMRC’s litigation and settlement strategy: an overview
• International review for September 2023
• Resolving large business tax disputes: what more should be done?
• Tax climbs the pre-election agenda

News

• HMRC manual changes: 29 September 2023
• IHT revenues to hit £15bn says IFS
• War widows recognition payments exempt from tax
• Updated VAT Notice 701/57
• Disagreeing with plastic packaging tax penalties
• Remaining Inclusive Framework members are ‘working towards’ finalising their domestic legal frameworks, reports OECD
• Amount B comments published
• Agent dedicated line downgrades
• Autumn Statement representations portal opens
• Action required on certificates of tax deposit
• Agent update: issue 112

Cases

• HMRC v BlueCrest Capital Management (UK) LLP
• P Hemingway v HMRC
• Nellsar Ltd v HMRC
• Other cases that caught our eye: 29 September 2023

One minute with

• One minute with... Rob Sharpe

Trackers

• HMRC manual changes: 29 September 2023