Issue 1637

Analysis

• Influential, again: the BlueCrest salaried members appeal
• Carelessness and the requirement of causation
• The Subsidy Control Act beds in, but are its roots strong?
• Lead cases in the tax tribunal: the rule 18 procedure
• The impact of Ablessio: HMRC’s power to deregister taxpayers

In brief

• HMRC tackle rugby player over SDLT
• Laing O’Rourke: NICs on car allowances

News

• HMRC manual changes: 20 October 2023
• Ex-F1 boss settles with HMRC
• R&D information can be sent by email
• Gambling levy consultation now open
• HMRC’s position on certain remittances
• OECD publishes text of multilateral convention to implement Amount A
• Council adopts directive to boost tax cooperation
• UN Model tax treaty and impact of remote working
• Further Autumn Statement 2023 representations
• Trust registration service brings clarity to beneficial ownership
• Employer Bulletin: October 2023

Cases

• Target Group Ltd v HMRC
• BCM Cayman LP and another v HMRC
• HMRC v G Lee and another
• Other cases that caught our eye: 20 October 2023

One minute with

• One minute with... Georgia Hicks

Trackers

• HMRC manual changes: 20 October 2023

Ask an expert

• Ask an expert: UK IHT issues for US revocable trusts