Issue 1665

Analysis

• The rules of deduction: Hotel La Tour
• New guidance on 1.5% stamp tax charge and s 138 clearances
• Back to basics: Closure notices and the appeals process
• International review for May 2024
• Ask an expert: Will a virtual server give rise to a taxable presence in the UK?

In brief

• What the 4 July General Election may mean for non-dom reform
• When, if ever, does Abbott v Philbin still hold good?
• Don’t forget about the ESS

News

• HMRC manual changes: 31 May 2024
• Reeves rules out emergency Budget
• Advisory fuel rates from 1 June 2024
• New special tax sites designated
• MTD for VAT: tertiary legislation
• Belarus: tax treaties
• F(No. 2)A 2024 receives Royal Assent
• Tax administration priorities for the next Parliament
• General election 2024: what happens to consultations?
• Limited options on tax for incoming government
• Corresponding with HMRC electronically
• HMRC Stakeholder Digest

Cases

• Nottingham Forest Football Club Ltd v HMRC
• H Osmond and M Allen v HMRC
• L v HMRC
• Other cases that caught our eye: 31 May 2024

One minute with

• One minute with... Sarah Ferguson

Trackers

• HMRC manual changes: 31 May 2024

Ask an expert

• Ask an expert: Will a virtual server give rise to a taxable presence in the UK?