Issue 1649

Analysis

• The UK’s non-dom regime: the end of the road?
• Incorporation relief and ESC D32: a myriad of uncertainty
• Capital allowances: buildings, structures or plant?
• The VAT review for February 2024

In brief

• The Court of Appeal’s ruling in E.ON
• Keighley: connection, control and unallowable purposes
• Entrepreneurs’ Relief: a BAD relief for trustees?
• Corporation tax: time to cut the rate?

News

• HMRC manual changes: 2 February 2024
• Finance Bill report stage amendments
• Set-off of tax under off-payroll rules
• Economic Crime and Corporate Transparency Act: new measures
• EU CBAM deadline deferral
• Guidance for agents submitting R&D info
• New Humber freeport tax sites
• Transfer of assets abroad
• HMRC acknowledge lifetime allowance concerns
• Armed forced accommodation exemption extended
• Income tax allowances uprated
• NMW live-in worker exemption shelved
• HMRC update VAT Notices
• New guidance on penalty appeals
• HMRC ramps up tax investigations

Cases

• K Pitt v HMRC
• Bureau Workspace Ltd v Advocate General for the Commissioners of HMRC
• Exchequer Solutions Ltd v HMRC
• Aesthetic-Doctor.com Ltd v HMRC
• Other cases that caught our eye: 2 February 2024

One minute with

• One minute with... Hetal Sanghvi

Trackers

• HMRC manual changes: 2 February 2024