Issue 1564

Analysis

• Early stage tax disputes: a practical guide
• Ask an expert: SDLT, early possession and substantial performance
• The VAT maze facing primary care networks
• Private client review for February
• Taxation of image rights: contracts and commerciality

In brief

• Rogers: the deductibility of defence costs
• Where's the justice in the UK tax system?
• Brief 2/2022: oops, HMRC did it again

News

• Review of the UK funds regime
• New money laundering regulations
• HMRC seizure of NFTs
• HMRC’s revised POTAS guidance
• Overview of Finance Bill 2022 proceedings
• HMRC Stakeholder Digest
• Alternative finance arrangements tax consultation
• BEPS MLI signed by Lesotho, Thailand and Vietnam
• Customs guidance roundup
• Plastic packaging tax: general regs
• Scottish landfill tax rates
• Consultation on customs regime
• EU proposes extension of anti-fraud reverse charge powers
• HMRC guidance on VAT penalty reform timelines
• HMRC guidance on veterans NICs relief
• Disguised remuneration loans
• Deal reached on new green freeports in Scotland
• Law Society critical of MDR regime look-back period

Cases

• Other cases that caught our eye: 14 February 2022
• DuoDecad Kft
• Gunfleet Sands Ltd and others v HMRC
• Conran and another v HMRC
• Haworth and others v HMRC

One minute with

• One minute with... Zizhen Yang

Ask an expert

• Ask an expert: SDLT, early possession and substantial performance