Issue 1594

Analysis

• Ouroboros: VAT, HMRC, business, non-business
• International review for October 2022
• Transfer pricing: a framework for implementing transactional profit split arrangements
• Are ‘provisions’ synonymous with ‘conditions’ in UK transfer pricing? A debate following BlackRock
• VAT on transfers of a business as a going concern

In brief

• What now for tax policy?
• Tax and retained EU law
• Exceptional circumstances

News

• HMRC manual changes: 28 October 2022
• Chancellor to PM: the rise of Sunak
• New business structure guidance for agents
• Employer Bulletin outlines NICs changes
• UK subsidy control regime explained
• Plastic packaging tax: secondary liability, and joint and several liability
• HMRC changes VAT position on children’s face masks
• European Commission call for evidence on BEFIT
• Dutch consultation on Pillar Two
• Retained EU Law revocation Bill passed by Commons
• Tax and NICs Bills taken forward
• Government must resource efforts to better tackle Covid fraud, says NAO
• HMRC publishes draft regulations for digital platform operators
• Tax treaty negotiating priorities consultation
• Agent Update 101
• HMRC consults on statistics

Cases

• B Davies and others v HMRC
• HMRC v NHS Lothian Health Board
• I Gill v HMRC
• Other cases that caught our eye: 28 October 2022

One minute with

• One minute with... Matthew Hodkin

Trackers

• HMRC manual changes: 28 October 2022