Simon's Weekly Tax Intelligence

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Bulletin

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 12, 28 March 2024

UPDATE INFORMATION
News in brief
HMRC Manuals
Weekly Roundup HMRC Manuals—18 March 2024

Direct taxes
HMRC helpline changes halted
Check if you can claim full expensing or 50% first year allowances
Disposing an asset if you claimed full expensing or 50% first year allowance
Research and Development (R&D) tax relief—the merged scheme and enhanced R&D intensive support
Agent Update 118

Case summaries—direct taxes
v HMRC [2024] UKFTT 214 (TC)
Webster v HMRC [2024] EWHC 530 (KB)

Case summaries—indirect taxes
Colchester Institute Corporation (No 2) v HMRC [2024] UKFTT 191 (TC)

Statutory instruments
Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order, SI 2024/357
Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations, SI 2024/377
Designation of Special Tax Sites (Inverness and Cromarty Firth Green Freeport) Regulations, SI 2024/380
Designation of Special Tax Sites (Liverpool City Region, West Midlands and North East Investment Zones) Regulations, SI 2024/383
Investment Allowance and Cluster Area Allowance (Investment Expenditure) (Amendment) Regulations, SI 2024/395

AUTHOR INFORMATION
As at March 2024

Contributors

Tanya Stewart  Content editor