Issue 1590

Analysis

• International review for September 2022
• Growth Plan 2022: Practitioner reaction
• Growth Plan 2022: Tax highlights
• Growth Plan 2022: Big, bold and brash
• Growth Plan 2022: Issues for corporates - a maximalist mini-Budget
• Growth Plan 2022: Eye-catching announcements for private clients
• Growth plan 2022: The impact on SMEs
• Growth Plan 2022: Economics view

News

• HMRC manual changes: 30 September 2022
• New Bill to end EU-derived law in UK
• Fiscal event
• Chancellor reverses NICs increases
• New freeport tax sites designated
• HMRC updates August Employer Bulletin
• Company share option plan expanded
• How to choose a tax agent
• Alternative minimum tax no substitute for Pillar 2
• Sovereign immunity changes: beware of unintended consequences
• Treasury outlines fiscal timetable
• HMRC raises interest rates
• New Economic Crime Bill published
• Agent Update issue 100

Cases

• The Quentin Skinner 2015 Settlement L and others v HMRC
• HMRC v N Pickles and another
• Emerchantpay Ltd v HMRC
• Other cases that caught our eye: 30 September 2022

One minute with

• One minute with... Paul Farmer

Trackers

• HMRC manual changes: 30 September 2022