Issue 1588

Analysis

• Burlington and treaty purpose tests
• Private client review for September 2022
• Tax reform: why and how it should be done
• Agencies and PSCs: a question of contract?
• Reasonable to avoid s 455, but is it an unreasonable charge?

In brief

• Her Majesty the Queen
• Long-term planning
• Improving HMRC’s data collection

News

• HMRC manual changes: 16 September 2022
• Five EU members pledge swift implementation of Pillar Two
• Fiscal event expected next week
• Amount A of Pillar One consultation
• Compatibility of UK intra-group transfer rules with EU law
• Offshore tax non-compliance
• Customs guidance roundup: 16 September 2022
• Tax agent and adviser guidance
• UK/Germany tax treaty
• Brazil/UK joint declaration
• Review of treaty policy positions
• VAT appeals
• Two new Scottish taxes
• Rise in VAT receipts
• Apprenticeship levy payments
• Variable direct debits for PAYE

Cases

• E Cumming-Bruce v HMRC
• Other cases that caught our eye: 16 September 2022
• E-Zec Medical Transport Services Ltd v HMRC
• Coconut Animated Island Ltd and Valyrian Bloodstock Ltd

One minute with

• One minute with... Sarah Bond

Trackers

• HMRC manual changes: 16 September 2022