Issue 1599

Analysis

• Staleness refreshed: delay and abuse of process in the FTT
• EMI options: HMRC’s new guidance on discretion
• The VAT review for December 2022
• Sizing up the competition: Northumbria Healthcare and the public authority VAT exemption
• Further developments in discovery: case law after Tooth

In brief

• Nudge, nudge: offshore companies owning UK property
• Residence: new rules, old rules
• The judgment in DCM: one for the birds?

News

• Treasury publishes Autumn Finance Bill 2022
• HMRC manual changes: 2 December 2022
• New HMRC tools and guidance
• Interaction of the various ownership registers could be streamlined, says CIOT
• Update on UK sovereign immunity consultation
• UTRs on the HMRC app
• New advisory fuel rates published
• US midterm election
• NICs for employees coming to the UK
• Mandatory disclosure rules consultation responses
• Accounting paper on Pillar Two
• CJEU casts doubt on beneficial ownership registers
• Public bodies VAT refunds consultation
• HMRC consults on draft pensions tax regulations
• Pensions dashboards
• HMRC updates IHT forms and guidance
• ATED reliefs for Homes for Ukraine
• Gibraltar financial services regulations
• Associated companies: ‘substantial commercial interdependence’
• Margaret Hodge introduces amendment to Economic Crime and Corporate Transparency Bill

Cases

• GE Aircraft Engine Services Ltd v HMRC
• M Jays and another v HMRC
• M Brown and another v HMRC
• R (on the application of Airedale Chemical Company Ltd)
• Other cases that caught our eye: 2 December 2022

One minute with

• One minute with... Elliot Weston

Trackers

• HMRC manual changes: 2 December 2022