Issue 1565

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