Issue 1680

Analysis

• Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
• The VAT review for October 2024
• Officials advise, Ministers decide
• How to handle tax on residential lease extensions
• Have we lost the ‘art’ in UK tax valuations?
• Hughes: a triumph which masks a forensic disaster

In brief

• Non-dom reforms: shaping the regime
• Non-dom reforms: IHT aspects

News

• HMRC manual changes: 4 October 2024
• Public opposition to IHT increases remains strong, according to poll
• Apprenticeships reforms
• Chancellor reflects on non-dom changes
• Scottish government consults on new building safety levy
• Regulations to allow holding of fractional shares in ISAs
• HMRC update guidance on VAT refunds for public bodies
• Government pauses changes to interpretation of EU case law
• MTD and ‘granular’ authorisations for tax agents
• HMRC’s latest Stakeholder Digest
• Cancelling registration for the economic crime levy

Cases

• D Hill and another v HMRC
• C Brzezicki v HMRC
• Andrew Quay Hull LLP v HMRC
• Other cases that caught our eye: 4 October 2024

One minute with

• One minute with... Dulcie Daly

Trackers

• HMRC manual changes: 4 October 2024