Issue 1652

Analysis

• The new pension tax changes: a practical guide
• Taking an interest in partnerships: examining BCG v HMRC
• HMRC v The Taxpayer: balancing the public and private
• Reform of the UK’s international tax laws: a step closer
• International review for February 2024

In brief

• VAT groups and insolvency
• Section 169Q elections when there’s no more BADR

News

• HMRC manual changes: 23 February 2024
• HMRC’s civil fraud investigations fall by nearly half
• Double-cab pickups u-turn
• Basis period reform: calculating transition profit
• PAYE and NICs guidance for employers
• Employer Bulletin for February 2024
• FAQs on the lifetime allowance
• Minister confirms delays to NICs certificates
• New guidance on VAT Import One Stop Shop
• New guidance published on Amount B of Pillar One
• UK extends commitment on digital services tax
• Register of overseas entities fees
• Four countries removed from list of non-cooperative jurisdictions
• HMRC to review administrative powers and safeguards
• Modernising HMRC's income tax services
• MTD for ITSA timetable is challenging but realistic, government says
• Other news in brief

Cases

• S Mathur v HMRC
• HMRC v D Ridgway
• Metatron D.O.O. v HMRC
• Other cases that caught our eye: 23 February 2024

One minute with

• One minute with... Stephen Goldstraw

Trackers

• HMRC manual changes: 23 February 2024