Issue 1664

Analysis

• Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
• Selling an EOT-owned company: when can it be done and what are the consequences?
• When does the ratio of a judgment have no precedential value?
• Private client review for May 2024

In brief

• UK tax on granting options
• Individual DPAs

News

• HMRC’s updated Standard for Agents
• HMRC manual changes: 24 May 2024
• Non-dom changes rumoured
• HMRC issues employment-related securities reminders
• Abolition of MDR in Wales must not have unintended consequences for commercial investment, says CIOT
• New rules for Pillar Two registrations
• UK and Peru expected to sign DTA
• Liechtenstein agreement published
• Finance (No 2) Bill reported unchanged
• Financial services sector remains key to UK economy, says report
• Agent update: issue 120

Cases

• H Osmond and another v HMRC
• HMRC v Hotel La Tour Ltd
• K (oao Sensor Solutions Ltd) v HMRC
• Other cases that caught our eye: 24 May 2024

One minute with

• One minute with... Adam Eagers

Trackers

• HMRC manual changes: 24 May 2024