Issue 1692

Analysis

• Fixing the wrong problem? The need to tackle shadow advisers
• GCH Corporation: did HMRC forget to bring their gun to the sword fight?
• Tax grouping (part 1): group relief and tax groupings
• Tax and the City review for January 2025
• Off-payroll workers: the new rules for umbrella companies
• Tax Administration Framework Review: dull sounding, but far reaching

News

• HMRC manual changes: 17 January 2025
• Tax investigations windfall for Chancellor
• EU FASTER Directive published
• CIOT highlights risks of proposed NICs changes
• Making Tax Digital: updated guidance and new awareness events
• Tax exemption for LGBT Financial Recognition Scheme payments
• CIOT comments on non-doms provisions
• Millions expected to file SA returns in January
• CIOT calls for action on ‘unfair’ interest rules
• HMRC issue charities VAT reminder
• Customs checks for EU goods
• OECD gives progress update on Pillar One
• OECD reviews large business response to tax policy
• Kenya ratifies Multilateral Instrument
• Cryptoasset staking outside collective investment scheme rules
• Making disclosures to HMRC: CIOT guidelines
• Customs roundup

Cases

• HMRC v Yorkshire Agricultural Society
• The Mersey Docks and Harbour Company Ltd v HMRC
• Bridgecom International Ltd v HMRC
• Other cases that caught our eye: 17 January 2025

One minute with

• One minute with... Vicky Topps

Trackers

• HMRC manual changes: 17 January 2025