Issue 1638

Analysis

• Tax simplification: HMRC’s revised approach
• Transfer pricing and intangibles: are all the issues priced in?
• The taxation of off-payroll workers: the legislative waterfall
• International review for October 2023
• Private client review for October 2023

News

• HMRC manual changes: 27 October 2023
• Interpretation of VAT and excise law
• Treasury signals extension to EIS
• HMRC confirms view of ISA fractional shares
• Cross-border workers and NICs
• Double tax treaty passport scheme allows consolidated notifications
• UK and Peru in tax treaty discussions
• No full review of tax reliefs, says FST
• HMRC targets failures to publish tax strategy
• Record receipts but little room for manoeuvre on tax
• Agent Update issue 113

Cases

• JPMorgan Chase Bank, NA v HMRC
• United Biscuits (UK) Ltd v HMRC
• Greenwich Contracts Ltd v HMRC
• S Suttle and other v HMRC
• HMRC v M Breen
• Other cases that caught our eye 27 October 2023

One minute with

• One minute with... Mike Lane

Trackers

• HMRC manual changes: 27 October 2023