Issue 1544

Analysis

• Basis period reform: a simplification with complications
• Tax and the City review for September 2021
• KSM Henryk Zeman: FTT and legitimate expectation revisited
• The VAT payments exemption: a moving Target
• Information notices: the domicile match

In brief

• It didn’t happen: reversing out of tax schemes
• Miller’s tales: HMRC clearances
• Four lessons from Ingenious

News

• HMRC manual changes: 10 September 2021
• ‘Coherent plan’ needed for basis period reform, says Law Society
• Chancellor announces Autumn Budget date
• Tax tribunal users concerned over long delays and lack of engagement
• ‘A Budget in all but name’: the government announces increases in NICs and tax on dividends
• HMRC Worldwide Disclosure Facility penalty assessments
• Jamaica and Ukraine commit to start automatic exchange of financial account
• Algeria joins the Global Forum
• Customs guidance roundup: 9 September 2021
• VAT concessionary treatment—counsel's fees
• The Value Added Tax (Amendment) Regulations 2021
• HMRC updates guidance on accounting for import VAT
• Trust registration service opens for non-taxable trusts
• Landmark £1.6bn settlement offer from HMRC for entire Eclipse membership

Cases

• Other cases that caught our eye: 10th September 2021
• The Queen (oao I Clamp and another) v HMRC
• Centrica Overseas Holdings Ltd v HMRC
• Kwik-Fit Group Ltd and others v HMRC

One minute with

• One minute with... Aron Joy