Issue 1641

Analysis

• SDLT and partnerships
• Financial services SDRT: it’s not you, it’s me
• What exactly is a ‘land transaction’ for SDLT purposes?
• SDLT linked transactions: a long-term relationship
• The stamp duty lottery for alternative property finance providers
• Ask an expert: A case study on de-enveloping

In brief

• What tax measures could we expect under a Labour government?
• HMRC criminal investigations: an update
• Make a plot a home

News

• HMRC manual changes: 17 November 2023
• New appointments at the Treasury
• Professional bodies urge MTD rethink
• Tax exemption for war widow recognition payments
• DIY builders: electronic refund claims
• UK to implement cryptoasset framework
• Tax fraud reports surge

Cases

• European Commission v Ireland and others
• Skatteforvaltningen (SKAT) v Solo Capital Partners LLP (in special administration) and others
• M Campbell v HMRC
• Exclusive Promotions Ltd v HMRC
• Other cases that caught our eye 17 November 2023

One minute with

• One minute with... Morris Graham

Trackers

• HMRC manual changes: 17 November 2023

Ask an expert

• Ask an expert: A case study on de-enveloping