Issue 1650

Analysis

• Seeing the broader picture: HMRC’s information exchange powers and obligations
• HMRC’s assessment powers: key considerations
• Fishing and fishy? HMRC third party interviews in employment tax investigations
• Privilege considerations in tax investigations
• A look into HMRC’s toolbox during a criminal investigation
• The future of alternative dispute resolution in HMRC
• Tax and the City review for February 2024

In brief

• IR35: consultation on the offset mechanism
• The Labour party’s corporation tax pledge
• Capital allowances and partnerships
• CGT and SDLT on property exchanges

News

• HMRC manual changes: 9 February 2023
• Labour hints at business tax plans
• Consultation on building society loss reforms
• EMI time limit change
• Public service pensions: calculating input amounts
• Paying voluntary NICs when abroad
• Paternity pay reforms
• Installations of energy-saving materials reminder
• MLI version of Norway DTC
• Finance Bill 2024 moves to Lords
• HMRC update on corporate criminal offences investigations
• HMRC targets ‘misleading’ repayment agent adverts
• Updated rates and allowances for employers
• New landing pages for HMRC guidance

Cases

• The Boston Consulting Group UK LLP and others v HMRC
• HMRC v Hippodrome Casino Ltd
• P Hunt and others v HMRC
• Other cases that caught our eye: 9 February 2024

One minute with

• One minute with... Kyle Rainsford

Trackers

• HMRC manual changes: 9 February 2023