Issue 1651

Analysis

• Planning for the merged R&D regime
• Difficult choices: disguised remuneration in the context of corporate insolvency
• Tax aside? Private investment fund side letters
• Private client review for February 2024

In brief

• Transfer of assets abroad and corporation tax
• Key tax announcements in Labour’s business plan
• Do membership loan schemes work?
• Property blues?

News

• HMRC manual changes: 16 February 2024
• Tax thresholds: avoiding the cliff edge
• HMRC consults on R&D guidance
• ADS reform: concerns remain
• Pension newsletter correction
• UK updates VAT OSS and IOSS rules
• Further VAT distance sales rules brought into force
• Scottish Aggregates Tax Bill
• Electronic sales suppression: interest on penalties
• HMRC investigations deliver returns

Cases

• M Brown and another v HMRC
• DuelFuel Nutrition Ltd v HMRC
• BAT Industries plc and others v HMRC
• Other cases that caught our eye: 15 February 2024

One minute with

• One minute with... Robert Langston

Trackers

• HMRC manual changes: 16 February 2024