Issue 1548

Analysis

• The tax tribunals: the next ten years
• Tax and the City review for October 2021
• Examining the draft RPDT legislation
• Legal professional privilege in a tax context

In brief

• Tax and net accounting
• The Pandora Papers
• EC to review withholding tax procedures

News

• HMRC manual changes: 8 October 2021
• Offshore arrangements under scrutiny following Pandora Papers revelations
• Subsidy Control Bill progresses
• HMRC guidance: 6 October 2021
• High demand for UK tax accountants
• Anguilla, Dominica and Seychelles removed from EU list of non-cooperative jurisdictions
• Social security co-ordination: Switzerland
• Rwanda implements CRS
• BEPS MLI
• Tax dispute resolution: Switzerland
• EU public country by country reporting
• Withholding taxes: new EU system to avoid double taxation
• Customs guidance roundup: 6 October 2021
• Plastic packaging tax: revised invoice requirements
• VAT: OSS online service opens
• SDLT rates return to pre-covid levels
• Insolvency: winding-up protections
• HMRC support for mid-sized businesses
• HMRC corrects tax returns for SEISS grants
• End of the covid job support schemes
• HMRC updates guidance on MTD penalties

Cases

• Other cases that caught our eye: 8 October 2021
• Grangewood Enterprises Ltd and another v HMRC
• A Bhaur and others v Equity First Trustees (Nevis) Ltd and others
• United Grand Lodge of England v HMRC
• P Wilson v HMRC

One minute with

• One minute with... Jason Collins