Issue 1546

Analysis

• Statutory reviews: what does the data tell us?
• International review for September 2021
• Contentious tax quarterly
• HMRC’s draft guidance: adding further uncertainty to uncertain tax treatments
• The FII group litigation: the end of the beginning or the beginning of the end?

In brief

• The NI increase and business investment
• Tax and selling off the garden
• Court of Appeal shows red card to referees
• Capital allowances: plant or premises revisited

News

• HMRC manual changes: 24 September 2021
• Tax settlement criticised as ‘sweetheart deal’
• HMRC guidance: 22 September 2021
• Electronic sales suppression
• Promoters of tax avoidance schemes
• Mind the tax gap: marginal increase on previous year
• Customs guidance roundup: 23 September 2021
• Distance sales: guidance on the OSS Union Scheme
• Response to pensions proposals
• Residential property developer tax consultation
• ‘Employee’ for SSP purposes
• Formal consultation needed on EOT rules, says CIOT
• Notification of uncertain tax treatment
• Aligning tax year with calendar year or calendar month end would be beneficial but costly, says OTS
• Labour plans crackdown on private equity tax ‘loophole’
• Speculation over cut to bank surcharge

Cases

• Cases: Autumn review 2021
• HMRC v Professional Game Match Officials Ltd

One minute with

• One minute with... Mary Kuusisto