Issue 1636

Analysis

• VAT on payment services: off Target
• Planning for the substantial shareholding exemption following M Group Holdings
• The stamp taxes on shares modernisation: modern enough?
• International tax cooperation: the UN’s call for greater inclusivity and effectiveness
• Tax and the City review for October 2023

In brief

• The patent box office bomb
• Suspending – disbelief

News

• HMRC manual changes: 13 October 2023
• HMRC targets ‘worst’ avoidance scheme
• Carried interest: HMRC dismisses GLP's claims
• CIOT identifies potential pitfall in salary advance proposals
• HMRC issues self-assessment nudge letters
• Temporary extension of VAT zero-rating for drugs
• Reeves hints at Labour tax policy
• Temporary customer compliance manager model for MSBs
• Electronic delivery of pensions remedy information
• Claiming an economic crime levy refund
• HMRC’s approach to ADR
• ATT puts forward Autumn Statement proposals

Cases

• S Mullens v HMRC
• S Modha v HMRC
• UK Funerals On-Line Ltd v HMRC
• Other cases that caught our eye: 13 October 2023

One minute with

• One minute with... Claire Miles

Trackers

• HMRC manual changes: 13 October 2023