Issue 1642

Analysis

• Autumn Statement 2023: our coverage
• Autumn Statement 2023: tax analysis
• Autumn Statement 2023: a Budget in all but name?
• International review for November 2023
• Private client review for November 2023

In brief

• Autumn Statement 2023: Economics view
• Autumn Statement 2023: Contentious tax
• Autumn Statement 2023: Making tax digital
• Autumn Statement 2023: Hidden simplifications
• Autumn Statement 2023: EMI measures
• Autumn Statement 2023: R&D reliefs
• Autumn Statement 2023: Full expensing
• Autumn Statement 2023: SMEs
• Autumn Statement 2023: Corporate view

News

• HMRC manual changes: 24 November 2023
• Expanded cash basis not suitable for all
• NICs Bill published
• HMRC confirms MTD for ITSA dates
• Tax reliefs for special tax sites extended
• HMRC issues new guidelines on qualifying R&D
• Insurance companies: structural assets
• Scottish Aggregates Tax Bill published
• Countries still negotiating on Pillar One, says OECD
• OECD consults on short-duration PEs for the extractives sector
• Fiji joins Global Forum
• Kuwait joins Inclusive Framework
• Azerbaijan signs BEPS Convention
• Norway published MLI version of UK tax treaty
• Economic Crime and Corporate Transparency Act 2023
• Apportioning revenue and profits for residential property developer tax
• Agent Update Issue 114

Cases

• HMRC v Fisher
• Cambria Automobiles (South East) Ltd and another v HMRC
• J Fera v HMRC
• Other cases that caught our eye: 24 November 2024

One minute with

• One minute with... Liz Hunter

Trackers

• Tax tables 2023/24
• HMRC manual changes: 24 November 2023