Issue 1683

Analysis

• Derivatives, repos and stock loans: an overview
• Pillar Two and funds: there is no panacea
• International review for October 2024
• In conversation with... Melanie Hall KC
• Avoiding avoidance

In brief

• ‘Arrangements’ that disqualify new EMI option grants
• A tale from the frontline of SDLT

News

• HMRC manual changes: 25 October 2024
• Government to consult on new corporate re-domiciliation regime
• HMRC revamp guidance on EMI independence test
• HMRC confirm delay to new employer reporting requirement
• Special tax sites designated in Wales
• Government launches employment rights consultations
• Welsh government brings forward new statute law Bill
• HMRC issue clarification on working from home expenses
• New corporate re-domiciliation report published
• Ordinary share capital and fixed-rate shares: HMRC respond
• HMRC launch new Making Tax Digital tool
• Economic Crime Act: Companies House transition plan
• Spotlight on avoidance involving GDPR

Cases

• R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
• R (oao Fluid Systems Technologies (Scotland) Ltd and others) v HMRC
• Other cases that caught our eye: 25 October 2024

One minute with

• One minute with... Paul Rosser

Trackers

• HMRC manual changes: 25 October 2024