Issue 1550

Analysis

• The transfer of assets abroad regime after Fisher
• Vitol Aviation, closure notices and DPT enquiries: ‘enough already’?
• Umbrella companies
• Back to basics: SDLT and trusts
• International review for October 2021

In brief

• Net zero review: what can it tell us about the Budget?
• Crippin: another perspective on two dwellings
• Indirect effects: an unofficial error?
• EU watch: OECD implementation, public CBCR and more

News

• HMRC manual tracker: 22 October 2021
• Fiscal impacts of the move to Net Zero
• Money laundering regulations consultations
• MTD for income tax: non-residents
• A nation of tax procrastinators?
• UK/Oman tax agreement
• OECD highlights tax evasion and avoidance duties following Pandora Papers leak
• Progress on BEPS Actions 13 and 14
• Customs guidance roundup: 20 October 2021
• Customs and VAT rules for free zones
• VAT appeals
• Social Security (Up-rating of Benefits) Bill
• Residential property developer tax consultation
• Tax conditionality
• Employer Bulletin: October 2021
• Film and TV production restart scheme
• Agent update: October 2021

Cases

• Shinelock Ltd v HMRC
• The Medical Defence Union Ltd v HMRC
• Silver Sea Properties (Leamington Spa) SARL v HMRC
• Other cases that caught our eye: 22 October 2021

One minute with

• One minute with... Elena Rowlands

Trackers

• HMRC manual tracker: 22 October 2021