Issue 1661

Analysis

• Sehgal and the application of the remittance basis
• Dealing with HMRC information notices
• VAT on food: conflicting confections and deemed delicacies
• The VAT review for May 2024
• In conversation with... David Milne KC

In brief

• PAYE: IR35 ‘set-off’ rules
• Haworth and the POEM test
• Labour’s reaction to the non-dom proposals

News

• HMRC manual changes: 3 May 2024
• HMRC ‘sufficiently resourced’, says government
• Special tax sites ‘sunset’ date extended
• Transfers of building society business
• Class 2 NICs: unexpected refunds
• Voluntary NICs online checker launched
• Champions League income tax exemption
• Scotland’s building safety levy
• OECD’s consolidated commentary on GloBE Model Rules
• Exchange of financial account information
• Latest on Spring Finance Bill
• MTD is ‘value for money’, say HMRC
• HMRC add time to pay note to MTD guidance
• Removing agent authorisations
• Pensions schemes newsletter 159

Cases

• C Ferguson-Davie and another v HMRC
• A D Bly Groundworks and Civil Engineering Ltd and another v HMRC
• Qubic Advisory Services Ltd v HMRC
• Other cases that caught our eye: 3 May 2024

One minute with

• One minute with... Adam Rollason

Trackers

• HMRC manual changes: 3 May 2024