Issue 1667

Analysis

• Winners and losers under the non-dom reforms
• Football agents’ fees and dual representation
• Tax and the City review for June 2024
• FASTER: a European Withholding Tax Directive

In brief

• Dennison: giving notice
• Provisions
• EU watch: we have a deal!

News

• HMRC manual changes: 14 June 2024
• General election: parties set out tax plans
• CIOT suggests improvements to late-payment penalties
• Cryptoassets and tax: public awareness is key to compliance
• 14 years of missed opportunities on tax, says IFS

Cases

• HMRC v Burlington Loan Management DAC
• B D’Angelin v HMRC
• Spectrum Community Health CIC v HMRC
• P Baxendale-Walker v HMRC
• Other cases that caught our eye: 14 June 2024

One minute with

• One minute with… Alun James

Trackers

• HMRC manual changes: 14 June 2024