Issue 1569

Analysis

• Unchained melody: the chancellor writes his own tune
• Spring Statement 2022: tax analysis
• What constitutes an exempt supply of land?
• Ask an expert: Moving a UK limited partnership offshore
• International review for March 2022
• Business on own account?
• CRYPTO60000: ‘DeFi’nitive guidance from HMRC?

In brief

• EU watch: pillar two

News

• Spring statement 2022: ‘If Sunak wants to be remembered as a tax reforming chancellor, he is headed in the wrong direction’, says the IFS
• HMRC manual changes: 26 March 2022
• OECD consults on new crypto tax transparency framework
• HMRC ramps up investigations
• Making voluntary disclosures
• Agent Update issue 94
• Report on raising tax advice standards
• Late-payment interest rates increased again
• OECD reports progress on treaty abuse
• Proposal for UN convention on tax
• UK suspends tax co-operation with Russia
• MTD for VAT: when to sign up
• Emergency tax credit changes
• Collective money purchase pension schemes
• NICs share fishermen rate
• NICs annual maxima adjusted
• Exemption for Covid tests extended
• Banking tax provisions updated for new IFPR
• Freeports NICs relief: 60% requirement
• Claiming veteran and freeport NICs reliefs

Cases

• S Mathur v HMRC
• HMRC v AML Tax (UK) Ltd
• HMRC v M G Perfect
• Other cases that caught our eye 25 March 2022

One minute with

• One minute with... Emma Suchland

Trackers

• HMRC manual changes: 26 March 2022

Ask an expert

• Ask an expert: Moving a UK limited partnership offshore

Reports

• Spring Statement 2022: tax analysis