Issue 1600

Analysis

• The APPG on responsible tax: a dangerous approach
• Management expenses and Centrica: problems for the present?
• Luxembourg Business Registers and Sovim: the CJEU brings EU’s transparency journey to a shuddering stop
• The Fiat EU state aid case: swansong or phoenix reborn?
• Tax penalties and human rights: where are we now?

In brief

• Carbon capture and storage: the role of tax incentives
• Self’s assessment: the continuing mess that is the HICBC
• Mandatory disclosure rules: UK government’s consultation response
• Mrs A’s appeal: tax and settlement agreements

News

• HMRC manual changes: 9 December 2022
• GAAR panel takes dim view of pension loan scheme
• HMRC updates PAYE expenses requirements
• HMRC clarifies guidance on signing up for MTD for ITSA
• SDLT threshold increases to be reflected in Bill
• Pension schemes newsletter 145
• Reporting excepted estates from January
• Updated guidance on CGT UK property account
• HMRC consults on DASVOIT regulations
• Paper VAT returns: HMRC issues instructions
• A devolved levy on primary aggregates could support Scotland’s broader circular economy ambitions, says CIOT
• Brazil: tax treaties
• Finance Act on Christmas wish list
• Economic Crime Bill: government amendments passed
• Devolution of fiscal powers in Northern Ireland
• SRA issues warning on SLAPPs
• Tax tribunal backlog sharply rises as HMRC pursues umbrella companies

Cases

• Urenco Chemplants Ltd and others v HMRC
• Kwik-Fit Group Ltd and others v HMRC
• Withers v HMRC
• Other cases that caught our eye 9 December 2022

One minute with

• One minute with... Rebecca Hill

Trackers

• HMRC manual changes: 9 December 2022