Issue 1579

Analysis

• The statutory residence test: an exceptionally useful case on ‘exceptional circumstances’
• Back to basics on pensions lifetime allowance
• Private client review for June 2022
• The super-deduction and SR allowance: claims on construction projects
• When careful taxpayers make mistakes

In brief

• EU CFC state aid decision: the death of Cadbury Schweppes?
• Towers and petards: SDLT and avoidance
• DEBRA: a deleveraging allowance to reduce the debt-equity bias

News

• HMRC manual changes: 17 June 2022
• Government introduces Bill to amend the Northern Ireland Protocol
• Half of FTSE 100 disclose total tax contributions
• R&D tax credit (RDTC) payment delays: update
• New UK-Luxembourg double tax treaty and protocol
• Customs roundup: 17 June 2022
• Updated advisory fuel rates: June 2022
• WFH expenses in PAYE codes
• HMRC revises QAHC guidance
• EU court dismisses UK’s appeal against CFC rules state aid decision
• New freeport tax site
• Pillar two in the UK: start date deferred

Cases

• UK and ITV plc v European Commission
• Sofology Ltd and another v HMRC
• N Sheth and another v HMRC
• Other cases that caught our eye: 17 June 2022

One minute with

• One minute with... Tim Walford-Fitzgerald

Trackers

• HMRC manual changes: 17 June 2022