Issue 1571

Analysis

• Online sales tax consultation: we might not have started from here
• Contentious tax quarterly
• Tax and the City review for April 2022
• Ask an expert: Guernsey limited partnerships - the transparency trap
• Capital allowances: what is plant?

In brief

• OECD cryptoasset reporting framework
• Self’s assessment: a springboard for investment?
• HMRC’s digital keystone

News

• HMRC manual changes: 8 April 2022
• NICs (Increase of Thresholds) Act 2022
• Still no unanimity on pillar 2 Directive
• IR35 ‘hampers growth’, claims insurance firm
• GAAR advisory panel vacancies
• OECD consults on scope of amount A
• Reporting rules for digital platforms
• Plastic packaging tax launched
• VAT: end of reduced rate for hospitality sector
• Overpaid import VAT on dental prostheses
• MTD mandated for all VAT-registered businesses
• Pensions: scheme pays changes
• NICs: married women’s reduced rate
• ATED chargeable amounts
• Business rates renewables exemption
• Green freeports in Scotland
• Employment allowance increased
• Uncertain tax treatment notifications

Cases

• HMRC v NCL Investments Ltd and another
• HMRC v Tasca Tankers Ltd
• Exclusive Promotions and Fox v HMRC
• Claimants in the Royal Mail Group Litigation v Royal Mail Group Ltd
• Other cases that caught our eye 8 April 2022

One minute with

• One minute with... Aude Delechat-Patel

Trackers

• HMRC manual changes: 8 April 2022

Ask an expert

• Ask an expert: Guernsey limited partnerships - the transparency trap