Tax Matters Digest archive
Tax Matters Digest archive
Previous editions of Tax Matters Digest.
Highlights
3 May 2022
- New supplementary page CT600B covering the hybrid mismatch rules
- HMRC yield from transfer pricing casework hits new high
- Brazil set to align its transfer pricing rules with international standards
- HMRC offer a new remuneration trust scheme settlement opportunity
- Managing Off-Payroll Working risk – how effective is your training?
- Professional partnerships: changes to how profits are taxed
- Supreme Court judgment in HMRC v Coal Staff Superannuation Scheme Trustees Ltd
- NCL Investments Supreme Court decision
- Indirect Tax Weekly Talking Points – 27 April 2022
- Week in Tax – 11 - 15 April 2022
- Week in Tax – 18 - 22 April 2022
- Week in Tax – 25 - 29 April 2022
- Other news in brief
18 April 2022
04 April 2022
- Spring Statement 2022
- Spring Statement: Tax reforms to boost investment in capital and ideas
- Enterprise Management Incentives review extended
- Corporation tax relief for lapsed share options – taxpayers win at the Supreme Court
- Court of Appeal judgment in Cheshire Cavity Storage case
- Company cars – should you be electric too?
- Indirect Tax Weekly Talking Points – 23 March 2022
- Indirect Tax Weekly Talking Points – 30 March 2022
- KPMG’s Week in Tax: 21 - 25 March 2022
- KPMG’s Week in Tax: 28 March - 1 April 2022
- Other news in brief
21 March 2022
- Guiding us to the Pillar: the OECD’s Detailed Commentary on Pillar Two
- Employer compliance – are you looking at the bigger picture?
- Employment tax reporting 2021/22
- Employee share plan reporting 2021/22
- Payroll software updates 2022/23
- Private sector off-payroll working reform: Government responds to House of Lords’ report
- The Qualifying Asset Holding Company regime
- Derivatives hedging foreign exchange risk on a share sale or purchase
- When might VAT be recoverable in connection with selling shares in the UK?
- Termination payments – cross-border tax considerations
- Income tax basis period reform – HMRC guidance
- HMRC Trust Registration Service
- HMRC trust regulation service changes for employee trusts
- The end of the tax return
- Indirect Tax Weekly Talking Points – 9 March 2022
- Indirect Tax Weekly Talking Points – 16 March 2022
- Week in Tax – 7 - 11 March 2022
- Week in Tax – 14 - 18 March 2022
- Other news in brief
07 March 2022
- Consultation on Online Sales Tax released
- Notification of uncertain tax treatments – what's the position with PAYE?
- Upper Tribunal decision - extent of the ring fence
- International review for February
- Indirect Tax Weekly Talking Points – 22 February 2022
- Indirect Tax Weekly Talking Points – 23 February 2022
- Indirect Tax Weekly Talking Points – 2 March 2022
- Week in Tax – 21 - 25 February 2022
- Week in Tax – 28 February – 4 March 2022
- Other news in brief
21 February 2022
- ATAD 3 – European Commission proposal to prevent the misuse of shell entities
- Decentralised Finance – HMRC’s new guidance on lending and staking
- House of Lords reports on enquiry into private sector Off-Payroll Working reform
- Capital allowances for windfarm design and survey costs
- Urenco Chemplants Upper Tribunal verdict
- Indirect Tax Weekly Talking Points – 9 February 2022
- KPMG’s Week in Tax: 7 - 11 February 2022
- KPMG’s Week in Tax: 14 - 18 February 2022
- Other news in brief
07 February 2022
- FB22: Final amendments now passed, including a new tax on energy retailers
- Coronavirus Job Retention Scheme: HMRC nudge campaign on including grants in tax returns
- UAE announces new corporate income tax in response to Pillar Two rules
- Transfer pricing & deals – the risks and opportunities – part two
- International review for January
- Indirect Tax Weekly Talking Points – 25 January 2022
- Indirect Tax Weekly Talking Points – 2 February 2022
- Week in Tax – 24- 28 January 2022
- Week in Tax – 31 January- 4 February 2022
- Other news in brief
24 January 2022
- Supporting the Pillar: UK consultation on global minimum corporate tax
- Pillar Two and the prognosis for UK tonnage tax
- Notification of uncertain tax treatments – updated draft HMRC guidance
- HMRC Trust Registration Service: changes for employee trusts
- Indirect Tax Weekly Talking Points – 12 January 2021
- Indirect Tax Weekly Talking Points – 19 January 2021
- Week in Tax – 10 - 14 January 2022
- Week in Tax: 17 – 21 January 2021
- Other news in brief
10 January 2022
- We have the Global Minimum Tax Model Rules, now what’s next?
- Derivatives hedging foreign exchange risk on a share sale or purchase
- Spotting leasing issues on transactions
- Transfer pricing & deals – the risks and opportunities
- Indirect Tax Weekly Talking Points – 22 December 2021
- Week in Tax: 20 – 24 December 2021
- KPMG’s Week in Tax: 3 - 7 January 2022
- Other news in brief
20 December 2021
- Are you ready for global tax reform?
- OECD report on tax impact of COVID-19
- COVID-19 complexity – the uneven transfer pricing implications of the pandemic
- Cryptocurrency platforms potentially in scope of the UK DST
- The Scottish Budget 2022/23
- House of Lords enquiry into implementation of Off-Payroll Working in the private sector
- Build Back Better’ plan in Senate
- Indirect Tax Weekly Talking Points – 8 December 2021
- Indirect Tax Weekly Talking Points – 15 December 2021
- Week in Tax – 6 - 10 December 2021
- Week in Tax – 13 – 17 December 2021
- Other news in brief
6 December 2021
- Tax Administration and Maintenance Day 2021
- TAMD: More details published by HMRC on R&D tax incentives
- TAMD: Tell it like it is - UK transfer pricing documentation developments
- TAMD: HMRC’s review of tax administration
- TAMD: Proposed implementation of the OECD’s Model Mandatory Disclosure Rules
- TAMD: Impact for individuals’ - stability, simplification and succession?
- Important recent FTT ruling for SME R&D tax claimants
- HMRC introduces evaluation framework
- What benefit might you get from being connected with a treaty country?
- International review for November
- Indirect Tax Weekly Talking Points – 24 November 2021
- Indirect Tax Weekly Talking Points – 1 December 2021
- Week in Tax – 29 November – 3 December 2021
- Week in Tax – 22 - 26 November 2021
- Other news in brief
22 November 2021
- Autumn Budget 2021 reflection - a gateway budget, but to where?
- HMRC annual report: a transfer pricing perspective
- EU Public CbCR: They thought it wouldn’t happen... until it did
- Guidance published on Freeport tax reliefs
- Employment Appeal Tribunal decision on car rental payments
- Indirect Tax Weekly Talking Points – 10 November 2021
- Indirect Tax Weekly Talking Points – 17 November 2021
- Week in Tax – 15 - 19 November 2021
- Week in Tax – 8 - 12 November 2021
- Other news in brief
- Renumeration Forum
8 November 2021
- Finance Bill 2022
- FB: Update on income tax basis period reform and earlier payment of tax
- FB: Creative sector tax reliefs
- FB: Reform of the UK Tonnage Tax regime
- G20 agreement to the ‘Two Pillars’
- International review for October
- Indirect Tax Weekly Talking Points – 27 October 2021
- Indirect Tax Weekly Talking Points – 3 November 2021
- Week in Tax – 25 - 29 October 2021
- Week in Tax – 1 - 5 November 2021
- Other news in brief
29 October 2021
- Autumn Budget 2021
- Budget Changes to R&D Incentives
- 4 percent Residential Property Developer Tax confirmed
- Banking surcharge to reduce to 3 percent
- Fundamental Review of Business Rates in England concludes
- Business tax reliefs
- Other measures for businesses
- Real impact of minimal tax change for individuals and what lies ahead
- Other measures for individuals
25 October 2021
- Autumn Budget 2021 preview
- HMRC ‘one to many’ letters target employment income discrepancies
- Coronavirus Job Retention Scheme: new guidance on correcting errors
- Keeping up with crypto: the tax implications
- Trust law evolves to meet a family’s philanthropic spirit and modern attitudes towards wealth
- Indirect Tax Weekly Talking Points – 13 October 2021
- Indirect Tax Weekly Talking Points – 20 October 2021
- Week in Tax – 11 - 15 October 2021
- Week in Tax – 18 - 22 October 2021
- Other news in brief
11 October 2021
- Autumn Budget: What do we expect to see?
- Diverted Profits Tax: HMRC ‘big stick’ diminished by FTT closure notice decision
- Development of the UK Asset Holding Company regime – an update
- The Lockdown Life of Global Families
- To be or not to be a quasi-transferor
- International tax update for September
- Indirect Tax Weekly Talking Points – 30 September 2021
- Indirect Tax Weekly Talking Points – 6 October 2021
- Week in Tax – 27 September - 1 October 2021
- Week in Tax – 4 – 8 October 2021
27 September 2021
- HMRC publish the tax gap statistics for 2019/2020
- Build Back Better Act - US Tax Reform Proposals
- MTD ITSA implementation and basis period reform delayed
- Tax year end date for individuals: exploring the potential for change
- Off-payroll working from April 2021: update on HMRC’s enforcement activity
- Coronavirus Job Retention Scheme: what should employers do as the scheme closes?
- Residential Property Developer Tax – draft legislation issued
- Essential considerations to stay compliant as a US taxpayer abroad
- Changing tax rates and loss relief rules and the impact it will have
- Indirect Tax Weekly Talking Points – 15 September 2021
- Indirect Tax Weekly Talking Points – 22 September 2021
- Week in Tax – 13 - 17 September 2021
- Week in Tax – 20 – 24 September 2021
- Other news in brief
13 September 2021
- The new Health and Social Care Levy – what employers need to know
- Funding Health & Social Care plus Budget date: impact for individuals
- The birth of a whole new tax - the Health and Social Care Levy
- Coronavirus Job Retention Scheme: Company Tax Return guidance updated
- Pillar Talk – Pillar One of BEPS 2.0
- Update on HMRC’s Profit Diversion Compliance Facility
- International review for August 2021
- Making Tax Digital for Income Tax – What Might the Future Hold?
- Indirect Tax Weekly Talking Points – 2 September 2021
- Week in Tax – 30 August - 3 September 2021
- Week in Tax – 6 – 10 September 202
- Other news in brief
16 August 2021
2 August 2021
- L-Day 2021
- Notification of uncertain tax treatments draft legislation published
- UK Asset Holding Companies: Consultation response and draft legislation
- Amendments to the UK REIT rules
- Income tax basis period reform and earlier payment of tax
- Consultation on the Building Safety Levy
- Further Supreme Court decision in long running FII group litigation
- Indirect Tax Weekly Talking Points – 21 July 2021
- Indirect Tax Weekly Talking Points – 29 July 2021
- Week in Tax – 19 - 23 July 2021
- Week in Tax – 26 - 30 July 2021
- Other news in brief
19 July 2021
5 July 2021
- OECD/G20 Inclusive Framework Agreement on BEPS 2.0
- HMRC to resume debt collection activities
- Upper Tribunal - London Luton Hotel BPRA Property Fund LLP v HMRC
- Non-doms and possible remittance of loan collateral
- A restful summer? It’s a good time to review your personal tax position
- Labour supply chain due diligence – balancing risks and commerciality
- International review for June
- Indirect Tax Weekly Talking Points – 23 June 2021
- Indirect Tax Weekly Talking Points – 30 June 2021
- Week in Tax – 21 - 25 June 2021
- Week in Tax – 28 June – 2 July 2021
- Other news in brief
21 June 2021
- Creating Consensus: finding the right international tax temperature
- FTT decision confirming tax deductibility of deferred revenue expenditure
- Review into potential change of individuals’ tax year end from 6 April
- Being better together on Employee Ownership Day 2021
- Employee Ownership Trusts - valuing the business
- Indirect Tax Weekly Talking Points – 9 June 2021
- Indirect Tax Weekly Talking Points – 16 June 2021
- Week in Tax – 7 - 11 June 2021
- Week in Tax – 14 – 18 June 2021
- Other news in brief
7 June 2021
- Provisional agreement reached on EU public Country-by-Country reporting
- International review for May 2021
- Tax compliance in the wake of the pandemic: mobility, reward and employment taxes
- Indirect Tax Weekly Talking Points – 26 May 2021
- Indirect Tax Weekly Talking Points – 2 June 2021
- Week in Tax – 24 - 28 May 2021
- Week in Tax – 31 May – 4 June 2021
- Other news in brief
24 May 2021
- Finance Bill 2021 update: Further amendments tabled
- Extension of super-deduction to leased background plant
- Freeport National Insurance Contribution (NIC) relief
- European Commission: BEPS 2.0 update and ‘BEFIT’ proposals
- US Tax Reform 2.0 – BEAT Down, SHIELD Up?
- OTS publish second review of Capital Gains Tax
- Supreme Court dismisses HMRC’s appeal in Tooth v HMRC
- Aozora Tribunal Case on Double Tax Relief: Taxpayer Win
- Labour supply chain due diligence – have you got it covered?
- Shareholder Taxes – where are we now?
- Indirect Tax Weekly Talking Points – 7 May 2021
- Indirect Tax Weekly Talking Points – 12 May 2021
- Indirect Tax Weekly Talking Points – 19 May 2021
- Week in Tax – 10 - 14 May 2021
- Week in Tax – 17 – 21 May 2021
- Other news in brief
10 May 2021
- Residential Property Developer Tax – HMRC announce a consultation
- How will the tax function of the future be driven by digital?
- Pensions tax relief – the hidden dangers employers need to know
- International review for April
- Indirect Tax Weekly Talking Points – 28 April 2021
- Week in Tax – 26 - 30 April 2021
- Week in Tax – 3 – 7 May 2021
- Other news in brief
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