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Issue 1572
Home
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Issue 1572
Issue 1572
21 April, 2022
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
EDITOR'S PICK
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
1 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
2 /7
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
3 /7
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
4 /7
Burlington in the UT: a clearer approach
Kyle Rainsford
5 /7
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
6 /7
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
NEWS
Read all
HMRC manual changes: 26 July 2024
Government’s ‘fiscal lock’ is welcome but ‘rather theatrical’, says IFS
EU Council reiterates concerns over UN framework
OECD’s ICAP documents
XST’s three priorities for HMRC
CASES
Read all
Centrica Overseas Holdings Ltd v HMRC
HMRC v GE Financial Investments
A Outram and another v HMRC
Other cases that caught our eye: 26 July 2024
Finanzamt T II v S
IN BRIEF
Read all
Lease extensions and the 3% surcharge
What next for ISA fractional shares?
HMRC service standards: where next?
SDLT: residential or not?
HMRC service standards: where next?
MOST READ
Read all
The dirty dozen
VAT on private school fees
The statutory residence test: ten things we find very difficult about you
Labour rules out return of pensions lifetime allowance
Reeves rules out emergency Budget