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IPT
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Issue 1654
Home
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Issue 1654
Issue 1654
8 March, 2024
Analysis
Spring Budget 2024
An entrée before the manifesto main course?
In brief
Spring Budget 2024: A welcome ‘as you were’ for most corporates
Spring Budget 2024: Capital allowances: extension of full expensing to leased assets
Spring Budget 2024: The impact on SMEs
Spring Budget 2024: Private client perspective: sweeping and multi-faceted reform
Spring Budget 2024: Cuts to NICs: giving back a portion of what’s already being taken
Spring Budget 2024: Property tax perspective
Spring Budget 2024: Mitigating tax risk - time to join a professional body?
Spring Budget 2024: Reserved Investor Funds confirmed
Spring Budget 2024: Economics view - making the most of a bad hand
Spring Budget 2024: Extension of Energy Profits Levy
Finance Act highlights
HMRC’s new salaried members rules guidance
Interest on pension arrears: deduction of tax on cross-border payments
News
Spring Budget 2024: Tax rates and allowances
HMRC manual changes: 8 March 2024
Government to consult on regulating tax profession
R&D changes brought into force
Liabilities on transfer of business to a company
ESS interest on late-payment penalties
Updated tax guidance for charities
Scottish income tax rates approved
NICs thresholds frozen and veterans relief extended
Tax credits amounts increased
Pensions lifetime allowance newsletter
Import one-stop shop requirements published
Live web streaming of funeral services
Refunds of UK VAT for non-UK businesses
VAT appeal updates
OECD tax report
New Companies House powers brought into force
HMRC online services
Cases
S Clipperton and another v HMRC
M Stolkin and others v HMRC
Northumbria Healthcare NHS Foundation Trust v HMRC
Other cases that caught our eye: 8 March 2024
Trackers
HMRC manual changes: 8 March 2024
Reports
Spring Budget 2024: Tax rates and allowances
EDITOR'S PICK
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
1 /7
Spare us the cUTTer
Nick Thornton
2 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
3 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
4 /7
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
5 /7
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
6 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
7 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
NEWS
Read all
New HMRC manual on Mandatory Registration of Tax Advisers
New Advance Tax Certainty Manual
HMRC relax ERS reporting for short-term business visitors
HMRC update SP 1/2001
VAT Notice 742A clarification
CASES
Read all
Bagshaw Ltd v Revenue Scotland
HMRC v Healthspan Ltd
Other cases that caught our eye: 5 June 2026
Queenscourt Ltd v HMRC
Re Waldorf Production UK plc
IN BRIEF
Read all
Krason: careless conduct
IHT replacement property relief restrictions
HMRC clarify CIS financing positions
TP adjustments and VAT: lessons from Stellantis Portugal
Updating the obsolete
MOST READ
Read all
TP adjustments and VAT: lessons from Stellantis Portugal
HMRC clarify CIS financing positions
Consultation tracker
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Ask an expert: Dividend planning under the new close company reporting regime
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