Issue 1628

Analysis

• Legislation day: draft Finance Bill 2024
• A tougher approach at HMRC, but at what cost?
• Tax risk insurance: a practical guide
• Private client review for July 2023
• Due diligence on acquisitions of UK REITs

In brief

• Legislation day: practitioners' views

News

• HMRC manual changes: 21 July 2023
• Service levels undermining HMRC’s charter commitments, says CIOT
• HMRC moves forward with tougher promoter powers
• R&D scheme merger likely, but no decision taken
• HMRC extends downloadable CGT property return trial
• OECD welcomes 'historic agreement' on two-pillar solution
• OECD issues new guidance on GloBE Rules
• OECD launches further Amount B consultation
• South Yorkshire becomes the first UK investment zone

Cases

• Other cases that caught our eye: 21 July 2023
• HMRC v J Conran; JC Vision Ltd v HMRC
• HMRC v J Kunjur
• Laing O’Rourke Services Ltd v HMRC; HMRC v Willmott Dixon Holdings Ltd
• Gemeinde A v Finanzamt

One minute with

• One minute with... Lee Ellis

Trackers

• HMRC manual changes: 21 July 2023