Issue 1580

Analysis

• Hoey: you’d better PAYE up
• Changes to applying for permission to appeal
• The General Court’s flawed decision on CFC state aid
• VAT and TOGCs: lessons from Haymarket
• International review for June 2022

In brief

• Marcus: just and reasonable apportionment
• New UK/Luxembourg double tax treaty
• Beware charities

News

• HMRC manual changes: 24 June 2022
• Energy (Oil and Gas) Profits Levy Bill published in draft
• Professional bodies express concern over HMRC’s performance
• Hungary opposes pillar two directive
• Voluntarily signing up to MTD for income tax
• HMRC to review SAYE scheme bonus rate mechanism
• MTD for VAT penalties ‘outdated and unfair’
• Agent update: issue 97
• Draft Money Laundering Regulations
• New practice statement on witness summonses
• HMRC increases late-payment interest rates
• Amount A ‘tax certainty’ responses
• Customs roundup: 24 June 2022
• Plastic packaging tax return guidance
• Calculating Class 1 NICs in freeports
• Employer Bulletin: June 2022

Cases

• HMRC v Chelmsford City Council
• Exchequer Solutions Ltd v HMRC
• HMRC v AML Tax (UK) Ltd and another
• Curtis v HMRC
• Kavanagh v HMRC

One minute with

• One minute with... Tom Wilde

Trackers

• HMRC manual changes: 24 June 2022