Key dates for tax lawyers: 2022 and beyond

The following Tax practice note provides comprehensive and up to date legal information covering:

  • Key dates for tax lawyers: 2022 and beyond
  • June 2022
  • July 2022
  • August 2022
  • September 2022
  • October 2022
  • November 2022
  • December 2022
  • January 2023
  • February 2023
  • More...

Key dates for tax lawyers: 2022 and beyond

June 2022

DateTypeDetails
1 June 2022New regime start dateNew Practice Direction for First-tier Tax Tribunal categorising cases takes effect
1 June 2022New regime start dateBusinesses registered under the Flat Rate Scheme should no longer include imports accounted for under postponed VAT accounting within their flat rate turnover from this date
8 to 9 June 2022CaseNHS Lothian Board v HMRC: SC scheduled to hear appeal
14, 15 or 16 June 2022CaseEdward Cumming-Bruce v HMRC (CGT losses): UT scheduled to hear taxpayer’s appeal
15 or 16 June 2022CaseDenning, MP Hants Ltd and MH Hants Ltd v HMRC
21 or 22 June 2022CaseInmarsat Global Limited v HMRC (Capital allowances): Court of Appeal scheduled to hear taxpayer’s appeal
22, 23, or 24 June 2022CasePickles (Neil and Sharon) v HMRC (Distribution): UT scheduled to hear HMRC’s appeal
30 June 2022CaseCobalt Data Centre 2 LLP Cobalt Data Centre 3 LLP v HMRC (Enterprise zone allowances (EZAs)): Court of Appeal Scheduled to hear appeal by this date
30 June 2022ConsultationJersey’s tax policy reflections on OECD Pillars 1 & 2 close on this date
30 June 2022ConsultationTechnical consultation: amendment to the hybrid and other mismatches rules closes on this date

July 2022

DateTypeDetails
1 July 2022New regime start dateWith effect from 1 July 2022, where businesses have made a reverse charge supply

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