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Issue 1682
Home
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Issue 1682
Issue 1682
18 October, 2024
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
EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
Read all
HMRC manual changes: 8 November 2024
National Farmers' Union calls for reversal of IHT reforms
New and updated HMRC guidance on R&D
ViDA proposals agreed by ECOFIN
HMRC issue guidance on VAT returns for those exempt from MTD for VAT
CASES
Read all
Collins Construction Ltd v HMRC
M Murphy and another v HMRC
Procurement International Ltd v HMRC
Other cases that caught our eye: 8 November 2024
GCH Corporation Ltd and others v HMRC
IN BRIEF
Read all
CGT anti-forestalling measures
Close companies: take care
Pensions tax changes in the Budget
Autumn Budget 2024: a tax hike with familiar terrain
Autumn Budget 2024: tax on corporates
MOST READ
Read all
GCH Corporation Ltd and others v HMRC
Autumn Budget 2024: IHT - APR and BPR reform
Tax Journal's 2024 Autumn Budget coverage
CGT anti-forestalling measures
Autumn Budget 2024: non-doms - the end of an era