Issue 1557

Analysis

• International accords on tax, but what will happen next?
• Tax disputes in 2021: beware the clever procedural skirmish
• The view from the Tax Bar in 2021
• 2021: how was it for SMEs?
• Private client tax in 2021: plus ça change?
• VAT in 2021: the ‘teaser year’
• 2021: That was the year that was...
• Taxation of funds: has 2021 lived up to its promise?

In brief

• Who needs BAFTAs when we have MAP awards?
• HMRC delays escalate
• An unappealing position
• Lessons from the Upper Tribunal’s decision in Allam

News

• HMRC’s approach to tax fraud
• Pension schemes newsletter 135
• VAT bill for private hire car operators
• HMRC factsheets: stop notices
• Court hearings: guidance on e-bundles
• Local taxation chamber for Scottish tribunal
• Scottish Budget 2022/23
• Finance Bill 2022
• Algeria signs tax co-operation agreement
• Council reaches agreement on updating rules for VAT rates
• EU Directive on public CbCR
• Customs guidance roundup: 10 December 2021
• Plastic packaging tax updates
• IHT on gifts
• Qualifying childcare: Wales
• Social security benefits: tax exemption
• Purchase of own shares: clearances
• CJRS guidance: correcting underpayments
• Coronavirus grants and support payments
• HMRC settlement with GE under scrutiny

Cases

• Cases in 2021

One minute with

• ‘One minute with’ in 2021