Issue 1662

Analysis

• When tax goes wrong
• The Construction Industry Scheme and reg 20A: the incredible shrinking policy
• Tax and the City review for May 2024
• IR35: spotting and responding to an HMRC enquiry

In brief

• Notification of liability
• Kwik-Fit on unallowable purpose

News

• HMRC manual changes: 10 May 2024
• AI and tax survey
• HMRC focusing on quality of R&D claims
• EC’s call for evidence on DAC
• New guidance on capital allowances
• Income tax misunderstood, says TPA
• VAT refund fraud targets businesses
• VAT tertiary legislation
• Online sign-up service for MTD
• HMRC’s data collection consultation
• Basis period reform and SA threshold reminder

Cases

• C Upham and others v HSBC UK Bank plc
• S and J Holding v HMRC
• Fount Construction Ltd v HMRC
• Other cases that caught our eye: 10 May 2024

One minute with

• One minute with... Sean Randall

Trackers

• HMRC manual changes: 10 May 2024