Issue 1552

Analysis

• MTD: the final countdown
• Shinelock: loan relationships and late claims
• SDLT MDR: multiple multiple dwellings appeals
• Capital allowances and contract clauses: a case study guide
• The VAT review for November 2021
• For Rishi Sunak, higher taxes are a choice as much as a necessity

In brief

• Overseas workday relief subject to HMRC review
• More tweaks to DPT
• The Brexit Budget

News

• HMRC manual changes: 5 November 2021
• Corporate re-domiciliation consultation
• Proposed business rates changes
• Designated freeport tax sites
• Pension schemes newsletter 134
• CIOT responds to Scotland tax framework consultation
• Tax policy consultations
• Agent view of employer liabilities and payments for PAYE
• Finance Bill 2022
• G20 leaders approve minimum tax
• Customs guidance roundup: 5 November 2021
• Alcohol duty reform
• Aviation tax reform
• OSS guidance for non-VAT registered businesses
• VAT treatment of dental prostheses imports
• CGT property payment window extended
• Recovery loan scheme extended
• NICs: UK agreement with Switzerland
• SEISS ‘non-filers’ letter

Cases

• HMRC v D Kishore
• Finanzamt München III v Dubrovin & Tröger
• Polo Farm Sports Club v HMRC
• Thomas v HMRC

One minute with

• One minute with... Kevin Cummings

Trackers

• HMRC manual changes: 5 November 2021