Issue 1572

Analysis

• NCL Investments: an 11-0 taxpayer victory
• VolkerRail: applying retained EU case law in pre-Brexit years
• How pillar two attacks multinationals’ high tax subsidiaries
• Private client review for April 2022
• Ask an expert: Plastic packaging tax: ‘finished’ products and exports

In brief

• Who to blame when tax schemes go wrong?
• Indirect effects: partially open justice
• UK to amend tax rules in aim to become a ‘global cryptoassets hub’

News

• HMRC manual changes: 22 April 2022
• Settlement opportunity for remuneration trust avoidance schemes
• Employees urged to check tax codes
• HMRC Stakeholder Digest: 11 April 2022
• Managing pension schemes service
• Updated loan charge guidance
• Signing up for MTD for income tax
• Future tax changes promised to support UK cryptoasset market
• Advisory group for global dialogue on tax matters
• OECD peer reviews on tax dispute resolution
• Amount A: consultation on ‘extractives’ exclusion
• Checking which packaging is subject to PPT
• Tax paid by high earners rises 77%
• Large overclaims in R&D tax relief
• HMRC clarifies extended loss carry-back
• HMRC manual changes: 19 April 2022
• UK should delay implementing pillar two, says CIOT
• VAT: energy-saving materials guidance
• Customs roundup: 12 April 2022
• HMRC sees increase in offshore disclosures
• EU consults on double taxation
• Digital tools for tax administrations
• Sweden and Taiwan DTAs updated
• Exemptions for Homes for Ukraine Scheme
• Publication of tax avoidance schemes
• HMRC revises guidance on interest rates

Cases

• Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti – Direcţia Generală Regională a Finanţelor Publice Bucureşti
• McCann Media Ltd v HMRC
• HMRC v AML Tax (UK) Ltd
• J Oppenheimer v HMRC
• Other cases that caught our eye 22 April 2022

One minute with

• One minute with... David Whittaker

Trackers

• HMRC manual changes: 22 April 2022
• HMRC manual changes: 19 April 2022

Ask an expert

• Ask an expert: Plastic packaging tax: ‘finished’ products and exports