Issue 1643

Analysis

• Certainty vs deterrence: the Supreme Court’s approach to anti-avoidance legislation in Fisher
• The resurgence of crown preference: the dog in the manger
• What’s allowed for car allowances?
• The VAT review for December 2023
• Unpaid remuneration: when symmetry breaks down

In brief

• 1.5% stamp tax charge: revised legislation published
• Full expensing: should this just be the beginning?

News

• HMRC manual changes: 1 December 2023
• Autumn Finance Bill published
• Voluntary disclosures of unpaid tax on cryptoassets
• Gift aid donations and cryptoassets
• New company car advisory fuel rates
• CIOT highlights SDLT relief challenges for developers
• HMRC withdraws paper forms for proof of UK NICs
• HMRC should prioritise renegotiation of the European double tax agreements, says CIOT
• ‘HMRC completely underestimated the scale of the challenge’ of MTD, says PAC report
• Fiscal drag ‘not cutting through’

Cases

• SC Westside Unicat SRL
• G Ives v HMRC
• Parker Hannifin (GB) Ltd v HMRC
• Other cases that caught our eye: 1 December 2023

One minute with

• One minute with... Emma Baylis

Trackers

• HMRC manual changes: 1 December 2023