Issue 1686

Analysis

• Tax, memory and the written record: revisiting Gestmin
• Annual Tax on Enveloped Dwellings
• Tax and the City review for November 2024
• FINs: a licence to fish?
• Criminal prosecutions: nobody expects the (tax) inquisition

In brief

• Autumn Budget 2024: IHT winners and losers
• Corporate redomiciliation
• Angst over the recent Budget

News

• HMRC manual changes: 15 November 2024
• Finance Bill 2025 published
• New power in relation to MTD second late-payment penalty
• Apprenticeship Levy and Employment Allowance: new employer guidelines
• New HMRC patent box guidance
• Basis period reform and partnerships: guidance clarification
• Updated HMRC guidance on let property campaign
• New guidance on abolition of furnished holiday lettings tax regime
• Bonus rates for SAYE schemes
• HMRC summarise Budget pensions tax changes
• VAT refunds for public bodies
• Failure to prevent fraud offences to be brought into force
• HMRC interest rates to be reduced (for now)
• HMRC set out areas of focus for tax research

Cases

• Syngenta Holdings Ltd v HMRC
• The Executors of K Beresford v HMRC
• R (oao Midlands Partnership University NHS Foundation Trust) v HMRC
• Other cases that caught our eye: 15 November 2024

One minute with

• One minute with... David Francis

Trackers

• HMRC manual changes: 15 November 2024