Issue 1595

Analysis

• Minimising the depletion of ‘clean capital’ by remittance basis users
• BEPS and beyond: examining the contribution by Pascal Saint Amans
• The qualifying private placement exemption: a sticking plaster solution?
• The VAT review for November 2022
• Ask an expert: Can HMRC override its own statutory review?

In brief

• Averdieck: were grounds mixed use?
• EMI options and the use of discretions
• The new UK reporting rules for online platforms
• Blurring the boundary between avoidance and evasion
• Why political parties implode and what tax has to do with it

News

• HMRC manual changes: 4 November 2022
• OTS report on property income: ‘bright line test’ recommended
• Victoria Atkins MP appointed as FST
• IR35
• HMRC campaign to target offshore corporates
• R&D tax credits: arrests made
• Energy Bill relief scheme regulations published
• Advance assurances for venture capital schemes
• Uber settles VAT issue
• HMRC to publish offshore tax gap in 2023
• New way to view HMRC online forms
• Updated employment-related securities guidance
• HMRC Stakeholder Digest: October 2022
• HMRC press office is open for business (and individuals)

Cases

• Northumbria Healthcare NHS Foundation Trust v HMRC
• J Averdieck and another v HMRC
• Lucky Technology v HMRC
• C4C Investments Ltd v HMRC
• Other cases that caught our eye: 4 November 2022

One minute with

• One minute with… Kevin Lowe

Trackers

• HMRC manual changes: 4 November 2022

Ask an expert

• Ask an expert: Can HMRC override its own statutory review?