Issue 1625

Analysis

• Holding HMRC to a statement
• 20 questions on employee ownership trusts
• Carried interest taxation: the European landscape
• International review for June 2023

In brief

• The consultation on TP, PE and DPT reform
• Mudan: whether property suitable for use as a single dwelling
• ERS refresher

News

• Government agrees with recommendations in DST report
• Finance Bill moves to Lords
• Money laundering high-risk list updated
• New updates for CASCs
• HMRC manual changes: 30 June 2023
• Legislation day announced
• Caution urged on tougher promoter powers
• Interest rate rises for late payment and repayment
• A set-off approach would be fairer for PAYE non-compliance, says CIOT
• Late-filing penalties hitting lower-income earners
• New gilt-edged securities
• Customs update
• North of England success for HMRC investigations

Cases

• Royal Bank of Canada v HMRC
• 3D Crowd CIC v HMRC
• Raystra Healthcare Ltd v HMRC
• Other cases that caught our eye: 30 June 2023

One minute with

• One minute with... Oliver Marre

Trackers

• HMRC manual changes: 30 June 2023