Issue 1556

Analysis

• UK corporate re-domiciliation: time to make a move?
• The VAT review for December 2021
• Contentious tax quarterly: Winter 2021
• Temporary non-residence: the anti-avoidance rules
• Quinn: have R&D expenses been subsidised?
• Climate change tax policy: what you need to know
• Tax administration and maintenance day 2021: full report
• Tax administration and maintenance day highlights

In brief

• Self’s assessment: chaos at HMRC?
• Bankruptcy risk for crypto investors

News

• HMRC manual changes: 3 December 2021
• 10-year vision for tax administration framework
• Advisory fuel rates
• Tax administration and maintenance day 2021: full report
• Post-Covid surge in tax vacancies
• Multilateral Instrument notifications
• OECD peer reviews
• New mutual agreement procedure statistics
• Agreements on diverted profits taxes
• Customs guidance roundup: 3 December 2021
• Plastic packaging tax
• VAT import one stop shop
• Stamp duty land tax report
• HMRC Stakeholder digests
• Finance Bill 2022: CIOT briefing notes

Cases

• Allam v HMRC
• M Dunsby v HMRC
• Mandarin Consulting Ltd v HMRC
• Other cases that caught our eye: 3 December 2021

One minute with

• One minute with... Laura Harper

Trackers

• HMRC manual changes: 3 December 2021