Issue 1598

Analysis

• The chancellor steadies the ship for a long voyage
• Autumn Statement 2022: tax measures
• International review for November 2022
• Autumn Statement 2022: economics view
• Autumn Statement 2022: the impact on corporates
• Autumn Statement 2022: windfall taxes
• Autumn Statement 2022: indexation and inflation
• Autumn Statement 2022: capital allowances
• Autumn Statement 2022: a contentious tax perspective
• Autumn Statement 2022: the impact on SMEs
• Autumn Statement 2022: behavioural change
• Autumn Statement 2022: impact on the real estate sector
• Autumn Statement 2022: R&D tax relief changes
• Autumn Statement 2022: impact on foreign domiciliaries

In brief

• Autumn Statement 2022: economics view
• Autumn Statement 2022: the impact on corporates
• Autumn Statement 2022: windfall taxes
• Autumn Statement 2022: indexation and inflation
• Autumn Statement 2022: capital allowances
• Autumn Statement 2022: a contentious tax perspective
• Autumn Statement 2022: behavioural change
• Autumn Statement 2022: impact on the real estate sector
• Autumn Statement 2022: R&D tax relief changes
• Autumn Statement 2022: impact on foreign domiciliaries

News

• HMRC manuals: 25 November 2022
• New factsheet on electronic sales suppression
• Agent update
• Amount seized in forfeiture rises by 77%
• Taxpayer debts to HMRC rise by 10% in three months
• Update on OTS closure
• Autumn Finance Bill expected
• HMRC updates VAT fuel guidance to reflect energy bill schemes
• HMRC consults on administration of VAT option to tax notifications
• Regulations issued to facilitate service of SDLT documents
• CIOT responds on draft R&D Finance Bill clauses
• Chancellor invests in HMRC (and expects a return)

Cases

• Samuel and Helen Moore (t/a Moore Farms) v HMRC
• BMW Shipping Agents Ltd v HMRC
• Other cases that caught our eye: 25 November 2022
• AG opinions in Gmina O and Gmina L
• HMRC v Centrica Overseas Holdings Ltd

One minute with

• One minute with... David Yates KC

Trackers

• HMRC manuals: 25 November 2022