Issue 1639

Analysis

• The ERS deeming rule: clarity from the Supreme Court
• The BlueCrest trilogy
• Digital platforms: reporting for duty
• The VAT review for November 2023
• Salaried members rules: the position for LLPs after BlueCrest

News

• HMRC manual changes: 3 November 2023
• Proposed new criminal offence ‘crosses important constitutional line’, says CIOT
• CT600 glitch for RDEC claims
• Interest for electronic sales suppression penalties
• Mileage rates need updating, says ATT
• New guidance for agents on repayment claims
• Glasgow 2024 income tax exemption
• Taxable and exempt support payments
• Calculation of income for tax credits purposes
• Online VAT registrations reminder
• VAT margin scheme NI deadline extended
• UK/EFTA social security convention
• Economic Crime and Corporate Transparency Act 2023
• HMRC publishes new promoters factsheet
• Plastic packaging tax requires straightforward data reporting, says CIOT
• ‘It would be premature and ineffective for the UK to regulate DeFi activities currently’, says Treasury

Cases

• HMRC v Vermilion Holdings Ltd
• Dollar Financial UK Ltd v HMRC
• MyPay v HMRC
• R (o.a.o Refinitiv Ltd and others) v HMRC
• Other cases that caught our eye 3 November 2023

One minute with

• One minute with... Sajid Ghufoor

Trackers

• HMRC manual changes: 3 November 2023