Issue 1587

Analysis

• The CIR regime and acquisition finance
• What to expect on tax from the new prime minister
• Tax and the City review for September 2022
• MTD: an emerging image

In brief

• Harrison: the threshold for ‘deliberate failure’ to file
• Uncertain tax treatment, employment status and HMRC’s CEST tool

News

• HMRC manual changes: 9 September 2022
• Tax policy to dominate the political agenda
• Complete overhaul on tax law on cryptoassets required, says CIOT
• Trust discrepancies and starting new business relationships
• Tax morale and the Big Four
• CIOT calls for improvements in HMRC service levels and warns over MTD
• Pension schemes newsletter 142
• Memorandum of understanding between Scottish Fiscal Commission and HM Treasury
• Crack down on agricultural property relief claims
• Customs guidance roundup: 9 September 2022
• VAT refunds for museums and galleries
• Welsh freeport
• Updated guidance on plastic packaging tax
• Premier League footballers facing penalties

Cases

• Other cases that caught our eye: 9 September 2022
• Priory London Ltd v HMRC; HMRC v Jocoguma Properties Ltd
• BCM Cayman LP and another v HMRC
• Burlington Loan Management DAC v HMRC

One minute with

• One minute with... Jisun Choi

Trackers

• HMRC manual changes: 9 September 2022