Issue 1567

Analysis

• Chancellor Sunak: politics and pragmatism
• Sunak’s stratagems and legacy
• The new Economic Crime Bill
• The plastic packaging tax: how it works
• Tax and the City review for March 2022

In brief

• Notification of uncertain tax treatments and PAYE
• Rawlings: Swiss property and CGT confusion
• Why be a campaigning firm?

News

• HMRC manual changes: 11 March 2022
• ‘Lack of clarity’ over aims of new economic crime measures, warns CIOT
• Tax checks for licence applications
• Half of tax investigations yield nothing
• HMRC wins 86% of tribunal cases
• Roadmap needed for single customer account, says OTS
• Follower notices guidance updated
• Guidance on new promoters rules
• Covid provides excuse for late filing
• Bahrain and Romania ratify MLI
• OECD releases transfer pricing profiles
• EU updates list of non-cooperative jurisdictions for tax
• Corrections to VAT distance-selling rules
• Revised guidance on VAT grouping applications
• HMRC blocks third-party VAT refund claims
• Tax credits rates confirmed
• Limited progress made on HICBC recommendations, says OTS
• NICs rates and thresholds for 2022/23
• Additional dwelling supplement consultation
• NICs Bill progresses through Parliament
• Joining the QAHC regime: new guidance
• Claiming CT allowances online
• HMRC to issue PAYE directions
• Three more freeport tax sites designated

Cases

• Jazztel plc v HMRC
• Acamar Productions Ltd v HMRC
• Judges (as representative for the Late R Young) v HMRC
• Other cases that caught our eye: 11 March 2022

One minute with

• One minute with... Catherine Robins

Trackers

• HMRC manual changes: 11 March 2022