Issue 1581

Analysis

• Women in Tax: an introduction
• The impact of the OECD’s pillar two on international M&A
• Online sales tax: what is all the fuss about?
• Tax risks and W&I-backed transactions: a good combination?
• High income child benefit charge: the need for reform
• Importing: practical VAT issues affecting charity and education sectors

In brief

• Life, the universe and taxation
• Views from the FST
• HMRC’s poor performance
• Updated QAHC guidance on the activity condition

News

• Women in Tax: guest edit edition
• HMRC manual changes: 1 July 2022
• Register of overseas entities: draft regs extend disclosure rules
• HMRC consults on tax repayment agents
• Etsy ‘paying right amount of tax’
• Tax receipts up by 16%
• Moscow University removed from R&D qualifying bodies
• SDLT: service of documents
• Tax gap unchanged but HMRC ramping up investigations
• Republic of Congo joins Global Forum
• OECD publishes Tax Administration report
• HMRC launches tool for employee NICs

Cases

• Cases: Summer 2022 review

One minute with

• One minute with... Emma Agyemang

Trackers

• HMRC manual changes: 1 July 2022