Issue 1601

Analysis

• Corporate life in 2022: a remarkable year
• Contentious tax: procedure and practice in 2022
• Running to stand still: the state of play on international tax reform
• 2022 for SMEs: a state of flux
• VAT in 2022
• 2022: that was the year that was
• A tax judge’s Christmas cracker

News

• EU reaches agreement on Pillar Two
• HMRC manual changes: 16 December 2022
• Social mobility arrangements updated
• OECD consults on Amount B
• Commission proposes new transparency rules for cryptoassets
• VAT treatment of fund management
• Domestic reverse charge guidance clarified
• EU launches VAT in the Digital Age
• VAT penalties and interest from 1 January 2023
• Reforms to the REIT taxation rules
• Car and van fuel benefit figures
• Employer Bulletin for December 2022
• Investment manager exemption and cryptoassets
• Disguised remuneration settlement terms 2020

Cases

• Cases in 2022

One minute with

• ‘One minute with’ in 2022

Trackers

• HMRC manual changes: 16 December 2022