Issue 1684

Analysis

• Tax Journal's 2024 Autumn Budget coverage
• Autumn Budget 2024: frightfully scary?
• Autumn Budget 2024: report

In brief

• Autumn Budget 2024: a tax hike with familiar terrain
• Autumn Budget 2024: tax on corporates
• Autumn Budget 2024: private equity reforms - a mixed bag
• Autumn Budget 2024: non-doms - the end of an era
• Autumn Budget 2024: nothing too scary about CGT
• Autumn Budget 2024: IHT - APR and BPR reform
• Autumn Budget 2024: EOTs - changes in Finance Bill
• Autumn Budget 2024: property taxes
• Autumn Budget 2024: the impact on pensions
• Autumn Budget 2024: impact on the energy and resources sector
• Autumn Budget 2024: umbrella companies - sledgehammer to crack a nut?
• Autumn Budget 2024: contentious tax - a mixed picture
• Autumn Budget 2024: an economic and political gamble
• Autumn Budget 2024: simplifying the taxation of offshore interest - paving the way for a fundamental shift?

News

• HMRC manual changes: 1 November 2024
• Chancellor targets businesses with CGT and IHT reforms
• Spotlight on LLPs and disguised remuneration arrangements
• New HMRC guidance for taxpayers on rental income
• Land transaction tax in Wales: relief for special tax sites
• New benefit in Scotland: consequential changes to tax rules
• Jersey adopts legislation to implement Pillar Two
• Amount B work in progress, says OECD
• HMRC closes Expat Forum
• New GAAR Advisory Panel opinion published
• CIOT responds to tribunal ‘written reasons’ proposals
• HMRC summarise further pensions LTA changes
• Agent Update Issue 124

Cases

• GCH Corporation Ltd and others v HMRC
• Abbeyford Caravan Company (Scotland) Ltd v HMRC
• S Lefort v HMRC
• Other cases that caught our eye: 1 November 2024

Trackers

• HMRC manual changes: 1 November 2024
• Tax tables