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Home
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Issue 1565
Home
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Issue 1565
Issue 1565
25 February, 2022
Analysis
Asset holding company regime: the ownership condition
VAT on compensation payments: clarity at last?
Transfer pricing: new guidance on hard to value intangibles
International review for February 2022
In brief
Britannia: contracts for differences
Examining the Brexit Freedoms Bill
Indirect effects: the law of unintended consequences
News
OTS to review its aims and approach
Further consultation on pillar one
Purchases of own shares: multiple completion contracts
R&D tax relief: small companies
Pensions: ‘scheme pays’ consultation
SDLT proposals on mixed-property and multiple dwellings relief will add complexity, says CIOT
Postponed VAT accounting and the flat rate scheme
Registering for plastic packaging tax
Witnesses giving oral evidence from abroad
Modernising tax debt collection
Finance Bill: royal assent
HMRC’s consultation on DOTAS NICs regime
HMRC manual changes: 25 February 2022
Employer Bulletin: February 2022
Agent Update issue 93
Guernsey launches corporate tax review
OECD G20 tax report
‘Golden visas’ abolished for wealthy investors
Freeport tax sites: CIOT response
Two new green freeports for Scotland
Cases
HSBC Electronic Data Processing (Guangdong) Ltd and others v HMRC
Basic Broadcasting Ltd v HMRC
SGA Productions Ltd v HMRC
Rufforth Park Ltd v HMRC
Other cases that caught our eye: 25 February 2022
One minute with
One minute with... Colin Hailey
Trackers
HMRC manual changes: 25 February 2022
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 25 October 2024
Government to consult on new corporate re-domiciliation regime
HMRC revamp guidance on EMI independence test
HMRC confirm delay to new employer reporting requirement
Special tax sites designated in Wales
CASES
Read all
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
R (oao Fluid Systems Technologies (Scotland) Ltd and others) v HMRC
Other cases that caught our eye: 25 October 2024
Panayi v HMRC
BTR Core Fund JPUT v HMRC
IN BRIEF
Read all
‘Arrangements’ that disqualify new EMI option grants
A tale from the frontline of SDLT
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
MOST READ
Read all
Wage protections for seafarers brought into force
HMRC manual changes: 18 October 2024
HMRC update ERS guidance for Vermilion
Is direct effect in VAT still alive in 2024?
Other cases that caught our eye: 18 October 2024