Issue 1570

Analysis

• Dicey Rule 3: the Court of Appeal’s decision in Skat v Solo
• The chancellor disappoints, but he’s a man with a tax plan
• Mixed member partnerships rules: a complex knot to untangle
• The VAT review for April 2022
• When does open justice become engaged in the FTT?

In brief

• Cum-ex: the final decision
• Brexit meets covid
• What is a spouse?

News

• Tax bodies sceptical of ITSA registration proposals
• HMRC manual changes: 1 April 2022
• US: Biden proposes replacing BEAT with UTPR
• HMRC ramps up tax checks
• Taxes in Northern Ireland
• HMRC Stakeholder Digest
• HMRC targets contracts for difference schemes
• Revised list of high-risk third countries
• Latest plastic packaging tax guidance
• Russian imports hit by duty increase
• Fuel duty cut
• What not to include in OSS returns
• Margin scheme for second-hand cars in NI
• VAT Notice updated for nursing agency concession
• Zero rate for energy-saving materials
• National Minimum Wage increases
• Statutory sick pay changes
• CIS: statutory parental bereavement pay
• End of SAYE and EMI holidays
• HMRC mandates format for employment expenses claims
• Welsh land transaction tax: local variation proposals

Cases

• Cases: Spring 2022 review

One minute with

• One minute with... Lisa Vanderheide

Trackers

• HMRC manual changes: 1 April 2022

Reports

• Report: Tolley’s Technology & tax administrations