Issue 1669

Analysis

• The statutory residence test: ten things we find very difficult about you
• Rectification in the FTT: the fix for a lack of jurisdiction
• No joy for JTIAC: an extension of the unallowable purpose principle
• Cryptoassets and the rise of the tax calculators
• International review for June 2024

In brief

• Carried interest regime update
• EIS and CGT relief

News

• VAT on private school fees
• HMRC manual changes: 28 June 2024
• Treasury missing out on £bns from small businesses
• CIOT comments on IHT and domicile proposals
• HMRC not able to correct voluntary Class 2 errors
• Trustworthiness is key to adoption of AI in tax, says Tolley
• Further general election tax explainers
• CIOT responds to Money Laundering Regulations consultation
• High net worths intend to vote Labour

Cases

• P Cox and another v HMRC
• CATS North Sea Ltd v HMRC
• Queenscourt Ltd v HMRC
• Another case that caught our eye: 28 June 2024

One minute with

• One minute with… Ben Fryer

Trackers

• HMRC manual changes: 28 June 2024