Issue 1678

Analysis

• What does the future hold for US adoption of the OECD’s two-pillar proposals?
• Corporation tax rate complexities for corporate LLP members
• Private client review for September 2024
• The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays

In brief

• A bad Apple ruling
• Millionaire migration
• The Supreme Court’s decision in PGMOL

News

• HMRC manual changes: 20 September 2024
• Business Tax Roadmap: stability is key, says CIOT
• HMRC’s new transfer pricing guidelines ‘suggest more aggressive approach’
• R&D information requirements revised
• Fractional shares in ISAs to be allowed
• CIOT seeks clarity on ‘ordinary share capital’
• ATT highlights pitfalls of FHL abolition
• Clarifications required on non-dom proposals
• Delay VAT on school fees, says ATT
• Zero-rating of caravans
• HMRC expands MTT/DTT draft guidance
• Judicial Review Guide published
• HMRC interest rates require further review, suggests CIOT
• New HMRC bank transfer details

Cases

• European Commission v Ireland and others
• HMRC v Professional Game Match Officials Ltd
• Muller UK and Ireland Group LLP and others v HMRC
• K McCabe v HMRC
• Joined Cases

One minute with

• One minute with... Jitendra Patel

Trackers

• HMRC manual changes: 20 September 2024