Issue 1589

Analysis

• Slade: land owning dispute costs not allowed
• Hybrid working and the costs of commuting
• BlackRock: no imputation of covenants for transfer pricing purposes
• Dolphin Drilling: the meaning of ‘incidental’ and determining intention from contracts
• Murphy: earnings and settlement agreements

In brief

• A brief history of Budgets
• Indirect effects: VAT and the NHS
• HMRC ‘sends in the heavies’ to clear R&D backlog

News

• Energy Bill relief scheme published
• HMRC manual changes: 23 September 2022
• Hybrid and other mismatches rules: continuation of regulatory capital exemption
• Government clarifies approved mileage allowance payments
• IHT receipts continue to rise
• EC proposes emergency energy measures
• OECD publishes new tax dispute resolution peer reviews
• Bulgaria ratifies BEPS multilateral instrument
• Treasury Committee calls for OBR forecasts
• CIOT highlights problems of public awareness of reliefs
• Scottish government should raise awareness of devolved taxes, says CIOT
• CHIEF closes
• Fiscal statement likely to mark shift in policy

Cases

• Other cases that caught our eye 23 September 2022
• Spectrum Community Health CIC v HMRC
• Ventgrove Ltd v Kuehne+Nagel Ltd
• R Sehgal and another v HMRC

One minute with

• One minute with... Jessica Ganagasegaran

Trackers

• HMRC manual changes: 23 September 2022