Issue 1656

Analysis

• Reforming tax dispute processes: HMRC’s call for evidence
• The impact of Pillar Two on tax risk apportionment for a corporate sale
• Writing off a loan: the unallowable purpose trap
• Private client review for March 2024
• International review for March 2024

In brief

• HMRC’s Fraud Investigation Service

News

• HMRC manual changes: 22 March 2024
• Finance (No. 2) Bill 2024 published
• Off-payroll working rules: set-off of tax already paid
• Further special tax sites designated
• New UK anti-avoidance rules for CbCR safe harbour
• New guidance issued on making RDEC claims
• Class 2 NICs abolition: further changes
• ATED amounts increased from April
• ISA rule changes from 6 April
• Further lifetime allowance amendments
• Landfill disposals tax rates increased
• EU consults on rules governing tax dispute resolution
• HMRC halt proposed helpline cuts
• NICs Rate Reduction Bill awaits royal assent
• Additional data collection powers published

Cases

• J Webster v HMRC
• F Delaney v HMRC
• Colchester Institute Corporation (No. 2) v HMRC
• Other cases that caught our eye: 22 March 2024

One minute with

• One minute with... Bezhan Salehy

Trackers

• HMRC manual changes: 22 March 2024