Issue 1591

Analysis

• The Inflation Reduction Act 2022: less than promised?
• No gain, no pain: Sehgal and the remittance basis
• The VAT review for October 2022
• Back to basics: Salaried LLP members

In brief

• Is it a dwelling? SDLT consequences
• Repeal of IR35 reforms
• Spring-back to Spring Budgets

News

• HMRC manual changes: 7 October 2022
• SME definition of employee threshold
• Call for evidence on net zero review
• New Bilateral Advance Pricing Arrangement Manual
• EU blacklist updated
• Government reverses 45p decision and brings forward statement
• Hybrid and other mismatch exemption to continue past 1 January 2023
• HMRC clarifies requirement to notify uncertain tax treatment
• HMRC consults on IFRS 17 regulations
• Land transaction tax changes announced
• Deadline shortened for distance working consultation
• Pensions tax relief to remain at 20% for 2023/24
• Businesses reminded to sign up to MTD for VAT
• VAT Notice updates
• Remote tribunal hearings confirmed
• HMRC publishes new GAAR Advisory Panel opinion
• Clients of repayment agent to be refunded directly by HMRC
• CIOT responds to Finance Bill draft legislation
• New factsheet on facilitation penalty checks
• HMRC Stakeholder Digest: 28 September 2022
• HMRC’s approach to civil tax disputes

Cases

• Cases: Autumn 2022 review
• Other cases that caught our eye: 7 October 2022

One minute with

• One minute with... Philip Harle

Trackers

• HMRC manual changes: 7 October 2022