Issue 1682

Analysis

• EOTs: defending the indefensible or challenging the undefinable
• Brindleyplace Holdings: is s 75A (Hann)over now?
• Home and away: how to go non-resident after McCabe
• Private client review for October 2024
• Is direct effect in VAT still alive in 2024?
• Transfer pricing compliance: a guiding hand and a warning

News

• HMRC manual changes: 18 October 2024
• HMRC update ERS guidance for Vermilion
• Employment Rights Bill published
• Claims and conditions for enhanced rate of AVEC
• ISAs and fractional shares
• Further pensions lifetime allowance changes
• HMRC remind taxpayers of voluntary NICs deadline
• New employment-related securities guidance
• VAT registration guidance for private schools
• Budget Responsibility Act brought into force
• HMRC to accept downloaded paper tax returns
• Non-executive directors join HMRC Board
• Online options for top self-assessment queries
• Wage protections for seafarers brought into force

Cases

• Panayi v HMRC
• BTR Core Fund JPUT v HMRC
• Other cases that caught our eye: 18 October 2024

One minute with

• One minute with... Graham Iversen

Trackers

• HMRC manual changes: 18 October 2024