Issue 1681

Analysis

• Why can’t we love HMRC like we love the NHS?
• Rebel without a causal link: HMRC’s position on proving carelessness
• At your disposal: conditionality under TCGA 1992 s 28
• Tax and the City review for October 2024
• Contentious tax quarterly: Autumn 2024

In brief

• Bed and breakfasting before the Budget?
• NICs and the Budget

News

• HMRC manual changes: 11 October 2024
• CGT needs serious reform, says IFS
• HMRC Directions for the electronic submission of R&D notifications
• Draft lifetime allowance regulations published
• HMRC revise process for claiming employment expenses
• Direct payment scheme for IHT extended to investment providers
• GB import checks further delayed
• Scottish Parliament passes Aggregates Tax Bill
• Luxembourg tax treaty updated
• OECD publishes new agreement for Amount B
• HMRC review Agent Dedicated Line
• E-filing pilot goes live in the Administrative Court Office
• New guidance on information sharing to prevent economic crime
• Tax evasion still a problem, HMRC figures suggest

Cases

• HMRC v P Gould
• Putney Power Ltd and another v HMRC
• A Mudan and another v HMRC
• Visual Investments International Ltd v HMRC
• Other cases that caught our eye: 11 October 2024

One minute with

• One minute with... Dave Chaplin

Trackers

• HMRC manual changes: 11 October 2024