Issue 1648

Analysis

• Pillar Two compliance: the view from the 100 Group Tax Committee
• Tax and the energy sector: what’s in store for 2024?
• International review for January 2024
• DPT notices and APAs: the implications of Refinitiv
• UK holding companies: why they are still holding strong?

In brief

• Orient Overseas Container Line: a tax charge by the back door?
• Latest OECD assessment of the impact of the global minimum tax
• What next for UK transfer pricing, PEs and DPT?

News

• HMRC manual changes: 26 January 2024
• Global tax reform 'risks double taxation'
• Creative industry tax relief reforms
• Alternative finance arrangements consultation
• New self-assessment guidance landing page
• Guidance for workers moving between EU and UK
• HMRC revise VAT insolvency notice
• OECD Model Tax Convention
• Zambia joins Global Forum
• MTD changes are welcome, but concerns remain
• Money laundering high-risk list streamlined
• Agent update: Issue 116
• Tax penalties hit record high

Cases

• J Keighley and another v HMRC
• PD and MJ Ltd (in members' voluntary liquidation) v HMRC
• Walkers Snack Foods Ltd v HMRC
• Other cases that caught our eye: 26 January 2024

One minute with

• One minute with... Richard Pilgrim

Trackers

• HMRC manual changes: 26 January 2024