Issue 1542

Analysis

• Notification of uncertain tax treatments: why it’s time to take notice
• The high income child benefit charge post-Wilkes
• Judicial reviews against HMRC: judge over your shoulder?
• Back to basics: Tax relief for employer pension contributions
• International review for July 2021
• A guide to legislation day 2021

In brief

• Draft Finance Bill 2022: The new asset holding company regime
• Draft Finance Bill 2022: Basis period reform
• Draft Finance Bill 2022: REITs
• Draft Finance Bill 2022: Uncertainty over uncertain tax positions
• L-day: the VAT perspective
• EU watch: public consultations, environmental taxation and the digital levy

News

• HMRC manual changes: 30 July 2021
• Fundamental reform needed before move to timely payments on current year liability, warns CIOT
• Timetable short for new residential property developer tax, warns CIOT
• Drop in number of SAO penalties
• Audit review and tax advice market
• Tax policy consultations
• Penalties for enablers
• Dispute resolution reports
• Irish consultation on BEPS
• Customs guidance roundup
• Customs tariff regulations
• VAT: salary sacrifice for cars
• VAT deferral penalty reminder
• Super Cup tax exemption
• Land transaction tax: mixed-use property

Cases

• Test Claimants in the FII Group Litigation v HMRC
• A Loughrey v HMRC
• Ladson Preston Ltd and another v HMRC
• Other cases that caught our eye: 30 July 2021

One minute with

• One minute with... Stuart Crippin