Issue 1568

Analysis

• The UK funds review: falling short of the goal?
• Towards a common European withholding framework
• Private client review for March 2022
• Uncertain tax treatment: highlights from HMRC’s final guidance
• VAT grouping disputes: the implications of HSBC

In brief

• The new Economic Crime Act: an update
• Cider of Sweden: third party access to appeal documents in the FTT
• Indirect effects: car parking charges through the looking glass

News

• HMRC manual changes: 18 March 2022
• Pillar two: OECD issues commentary on GloBE rules and consults on implementation issues, while EU pushes back its implementation timetable
• ECOFIN agreement on carbon border adjustment mechanism
• Super-deduction information requests
• Economic crime (anti-money laundering) levy
• HMRC Stakeholder Digest: March 2022
• NICs and Economic Crime Acts receive Royal Assent
• Responses to amount A consultation
• Customs guidance roundup: 18 March 2022
• HMRC highlights Lennartz accounting anomaly
• Guardian’s allowance restriction
• TCGA 1992 drafting amendments
• Collective money purchase pension schemes
• Allocating the RPDT allowance
• Derivatives to hedge currency risk

Cases

• McClean and others v Thornhill QC
• Cheshire Cavity Storage 1 Ltd and another v HMRC
• First Alternative Medical Staffing Ltd and another v HMRC
• Cider of Sweden v HMRC and EY LLP as third party
• W Archer v HMRC

One minute with

• One minute with... Richard Iferenta

Trackers

• HMRC manual changes: 18 March 2022