Issue 1660

Analysis

• More about the Loan Charge
• Back to BlackRock: the Court of Appeal restores order
• The CIR and related party guarantees: a case study for a privately owned UK group
• International review for April 2024
• VAT and management of SIFs: a new world post-Brexit?

In brief

• Lessons from Thyssenkrupp on customs duty claims
• Expenses of employment

News

• HMRC manual changes: 26 April 2024
• HMRC to engage on non-dom changes, while Labour considers investment incentive
• Tax Administration and Maintenance Day details
• Updated CIS guidance for non-UK businesses
• HMRC focuses on IR35 cases
• IFS comments on IHT ‘loopholes’
• Hybrid working and ordinary commuting
• B2B wholesale supplies within TOMS
• Isle of Man MAP agreement
• HMRC following up Pandora Papers
• HMRC issues new collection of MTD guidance
• Umbrella companies in the spotlight
• Tax transparency index for business launched

Cases

• Hargreaves Property Holdings Ltd v HMRC
• J Cooke v HMRC
• Elphysic Ltd and others v HMRC
• Other cases that caught our eye: 26 April 2024

One minute with

• One minute with... Daniel Kennedy

Trackers

• HMRC manual changes: 26 April 2024