Weekly
Simon's Weekly Tax Intelligence provides a complete weekly news service for current developments in direct and indirect taxation.
* Budget Issue - a special issue published in Budget week includes the taxation parts of the Chancellor’s speech and Financial Statement, Budget Resolutions and official press releases concerning the Budget tax proposals.
* Cross-references are included to Simon’s Taxes and De Voil Indirect Tax Service as appropriate.


Additional Information:

SOURCE CURRENCY
Issue 47, 30 November 2023

UPDATE INFORMATION
News in brief

HMRC Manuals
Weekly Roundup HMRC Manuals-20 November 2023

Direct taxes
Autumn Statement 2023 Summary
Chancellor's Autumn Statement 2023 speech (extracts)

Tax tables
Autumn Statement 2023 tax tables

Resolutions
Ways and Means Resolutions (Autumn Statement 2023)

Case summaries—direct taxes
Fera v HMRC [2023] UKFTT 961 (TC08985)

Case summaries—indirect taxes
Cambria Automobiles and anor v HMRC [2023] UKUT 249 (TCC)

Statutory instruments
Insurance Companies ("The Long-term Business Fixed Capital") Regulations, SI 2023/1236

AUTHOR INFORMATION
As at November 2023