Issue 1675

Analysis

• Estoppel in a tax context
• SDLT: gardens, grounds and grazing
• Case management before the tribunal
• CCLA: AIFs can qualify for the SIF VAT exemption

In brief

• Cleaning up: tax on gifts
• The end of BADR?

News

• HMRC manual changes: 30 August 2024
• UN: tax framework convention terms of reference adopted
• HMRC ‘corrects’ 2,100 R&D claims
• Salaried members: CIOT urges HMRC to reconsider stance on Condition C
• HMRC update large business tax strategy guidance
• HMRC redesign IHT100 forms
• Updated HMRC guidance on MTT and DTT
• Italy doubles foreign income tax charge
• HMRC cut interest rates
• Potential changes to rules on tribunal decisions
• Reporting rules for digital platforms
• Potential delay to new employer reporting requirements
• Simplifications needed to GIR, BIAC says
• CJEU: transfer of jurisdictions for preliminary rulings
• Guidance on giving tribunal evidence from abroad
• Contacting HMRC
• Agent Update 122

Cases

• Go City Ltd v HMRC
• K (oao UBS AG) v HMRC and another
• Mainpay Ltd v HMRC
• J Winfield v HMRC
• L Carvajal and another v HMRC
• Mark Glenn Ltd v HMRC
• P Marano v HMRC
• Other cases that caught our eye: 30 August 2024

One minute with

• One minute with... Siobhan Gillespie

Trackers

• HMRC manual changes: 30 August 2024