Issue 1561

Analysis

• Offshore trusts: looking forward to 2022
• Human rights and tax: an end to anticipointment?
• International review for January 2022
• Zipvit: no input VAT deduction for VAT not in fact charged
• The future of our tax profession

In brief

• Strategic Branding: remuneration trusts
• New measures assist the collection of UK taxes in Guernsey and the Isle of Man
• Cantina Levorato SRL: interpreting EU law post-Brexit

News

• HMRC manual changes: 28 January 2022
• HMRC targets tax evasion
• EU consults on VAT in the digital age
• OECD transfer pricing guidelines
• Piloting MTD for ITSA
• Corporate re-domiciliation: Law Society focuses on tax competitiveness
• OECD reports progress on ‘harmful tax practices’
• Tax exemption for non-resident sportspersons
• VCTs bounced back last tax year
• NICs for overseas workers
• Tax credits rates for 2022/23
• Customs guidance roundup: 28 January 2022
• Pension schemes newsletter 136
• Self-assessment registration consultation

Cases

• Willmott Dixon Holdings Ltd v HMRC
• Smith Homes 9 Ltd v HMRC
• Transwaste Recycling and Aggregates Ltd v HMRC
• Other cases that caught our eye: 28 January 2022

One minute with

• One minute with... Matthew Mortimer

Trackers

• HMRC manual changes: 28 January 2022