Issue 1663

Analysis

• The taxation of carried interest: where are we now?
• Non-dom reform: the proposals
• The post-election (anti-avoidance) enforcement landscape
• VAT, private school fees and anti-forestalling provisions: how far is too far (back)?
• Wealth tax possibilities

In brief

• Paddocks: horse sense?
• A Kwik decision from the Court of Appeal

News

• HMRC manual changes: 17 May 2024
• Taxpayers let down by poor HMRC customer service, says NAO
• New HMRC guidelines on football agent contracts
• Voluntary office holders’ travel expenses
• EU Council reaches agreement on FASTER Directive
• VAT treatment of voluntary carbon credits
• Record offshore disclosures under CRS
• New late payment penalty rules tightened
• Alignment on powers, penalties and safeguards would reduce complexity, says CIOT
• Finance (No. 2) Bill: Public Bill Committee

Cases

• Kwik-Fit Group Ltd and others v HMRC
• Beech Developments (Manchester) Ltd and others v HMRC
• G Graham t/a Skin Science v HMRC
• Other cases that caught our eye: 17 May 2024

One minute with

• One minute with... Ceri Stoner

Trackers

• HMRC manual changes: 17 May 2024