Issue 1658

Analysis

• A guide to tax and ESG for in-house Heads of Tax
• Tax and the City review for April 2024
• Prudential: members of VAT groups beware!
• Full proof: more needed from HMRC to discharge their burden of proof
• Clipperton revisited: open questions

In brief

• Self’s assessment: Budget changes to the HICBC
• SDLT: Shafted? No
• Updated R&D guidance from HMRC

News

• HMRC manual changes: 12 April 2024
• Labour takes aim at ‘tax dodgers’
• Creative industry reliefs Directions
• PAYE and NICs guides updated
• Removal of multiple dwellings relief in Wales
• Shake up of gift aid
• New guidance on pension lump-sum allowances
• New guidance on penalties for MTD volunteers
• HMRC Stakeholder Digest
• Pension Schemes Newsletter

Cases

• HMRC v R Sehgal and another
• N Barklem v HMRC
• WTGIL Ltd v HMRC
• Other cases that caught our eye: 12 April 2024

One minute with

• One minute with... Sadiya Choudhury KC

Trackers

• HMRC manual changes: 12 April 2024