HMRC publishes the first in its series of ‘guidelines for compliance’ dealing with complex, widely misunderstood or novel risks, following the review of tax administration for large business. The CJEU rejects the AG’s opinion and holds in the Polish case of O Fundusz that the sub-participation agreements are VAT exempt credit transactions. The OECD publishes a report on tax incentives to help the international community reassess and redesign tax incentives for a post-pillar two environment. The Supreme Court’s judgment in NHS Lothian is a reminder of the importance of good record-keeping in order to recover input VAT. The UK Finance 2022 report shows the banking sector continues to generate a significant amount of the total tax contribution and highlights the need for the UK to remain competitive, but will this be borne in mind by the chancellor as he prepares the Autumn Statement?
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HMRC publishes the first in its series of ‘guidelines for compliance’ dealing with complex, widely misunderstood or novel risks, following the review of tax administration for large business. The CJEU rejects the AG’s opinion and holds in the Polish case of O Fundusz that the sub-participation agreements are VAT exempt credit transactions. The OECD publishes a report on tax incentives to help the international community reassess and redesign tax incentives for a post-pillar two environment. The Supreme Court’s judgment in NHS Lothian is a reminder of the importance of good record-keeping in order to recover input VAT. The UK Finance 2022 report shows the banking sector continues to generate a significant amount of the total tax contribution and highlights the need for the UK to remain competitive, but will this be borne in mind by the chancellor as he prepares the Autumn Statement?
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
