Issue 1547

Analysis

• The war on holding companies and the return of withholding taxes
• The VAT review for October 2021
• Ingenious Film Partners in the Court of Appeal: lights, camera, action!
• When is a defective HMRC notice invalid?
• More time for MTD
• Tax implications of the Subsidy Control Bill

In brief

• Loan charge: more controversy
• The tax gap for 2019/20
• What the NIC rise and the new levy mean for business and tax policy

News

• HMRC manual changes: 1 October 2021
• Delay for MTD for income tax and basis period reform gives HMRC ‘fighting chance’ of achieving its objectives
• Economic crime levy: technical consultation
• Flexible working regulations
• HMRC guidance: 1 October 2021
• Penalties for enablers of tax avoidance
• Moldova implements the common reporting standard
• Customs guidance roundup: 30 September 2021
• Safety and security requirements: imports and exports
• Postponed import VAT statements

Cases

• Knights and others v Townsend Harrison Ltd
• Other cases that caught our eye 1 October 2021
• H Hewitt v HMRC
• Vermilion Holdings Ltd v HMRC

One minute with

• One minute with... Kitty Swanson