Issue 1676

Analysis

• Reform of the international tax architecture: the UN fails to reach consensus
• The path ahead for MTD: review or reflect?
• Carried interest: Millican unCheyned
• The VAT review for September 2024
• UK property fund vehicles: a tax update

In brief

• R&D claim notification
• The everyday economy

News

• HMRC manual changes: 6 September 2024
• Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
• Off-payroll working
• HMRC’s position on remittances upon divorce
• EU approves extension of EIS and VCT
• Refunds of SDLT higher rates
• Clarification needed on policy intent regarding FHLs, says CIOT
• Capital Taxes Liaison Group meeting minutes
• VAT OSS scheme guidance
• UK signs double tax treaty with Ecuador
• Budget Responsibility Bill amendments
• HMRC update Privacy Notice
• GAAR Panel Chair vacancy
• Assessing income for entry into MTD
• IHT on lifetime gifts increases dramatically
• Contacting HMRC
• Latest Employer Bulletin

Cases

• HMRC v S&L Barnes Ltd
• Bilfinger Salamis UK Ltd v HMRC
• S Hackett and another v HMRC
• HMRC v Labeikis and others
• Other cases that caught our eye: 6 September 2024

One minute with

• One minute with... Helen Whiteman

Trackers

• HMRC manual changes: 6 September 2024
• Tax watch: 6 September 2024