Issue 1596

Analysis

• Destination net zero: taxation of voluntary carbon credits
• The Retained EU Law Bill: what you need to know
• UK v Commission: the General Court’s critical error
• Tax and the City review for November 2022
• Time to reconsider CSOP options?

In brief

• ATED: time to raise the rate?
• Changes to the alcohol duty system
• HMRC’s bonfire of statistics

News

• CJEU overturns Luxembourg state aid decision
• HMRC manual changes: 11 November 2022
• Government and business approaches to tackling climate change
• CIOT responds to hybrid working consultation
• PAC to review UK digital services tax
• Hybrid and other mismatches rules: bank exemption
• Transfer pricing guidelines updated
• Public supports increase in IHT threshold
• Pension schemes: digitisation of relief at source delayed
• HMRC raises interest rates again
• Retained EU Law Repeal Bill could damage legal certainty in the UK, says Law Society
• OECD report on greenhouse gas emissions

Cases

• C Candy v HMRC
• Cobalt Data Centre 2 LLP and another v HMRC
• TP ICAP Ltd v NEX Group Ltd
• Richards v Waterfield Homes

One minute with

• One minute with… Kate Alexander

Trackers

• HMRC manual changes: 11 November 2022