Issue 1549

Analysis

• A Blue UK: leaseback none the richer
• The two-pillar framework: what does the October statement tell us?
• Remuneration trusts: the importance of facts
• Back to basics: SDLT multiple dwellings relief
• Private client review for October 2021

In brief

• What can we expect in the October Budget?
• Self's assessment: time for a windfall tax?
• Professional Game Match Officials: HMRC wins appeal but court orders a replay

News

• HMRC manual changes: 15 October 2021
• International agreement on digital tax reform: developing countries lose out, says ICRICT
• HMRC guidance: 13 October 2021
• HMRC Stakeholder Digest
• Tax treaties
• Customs guidance roundup: 13 October 2021
• HMRC opens window to DIY VAT refunds
• CIOT Budget representations
• Joint and several liability notices
• Job retention scheme overpayments
• HMRC urges businesses to check their supply chains

Cases

• Vitol Aviation UK Ltd and others v HMRC
• HMRC v Fisher and others
• Sheiling Properties Ltd v HMRC
• Other cases that caught our eye 15 October 2021

One minute with

• One minute with... Ben Eaton

Trackers

• HMRC manual changes: 15 October 2021