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Tax weekly highlights—18 November 2021

Published on: 18 November 2021
Published by: LexisPSL
  • Tax weekly highlights—18 November 2021
  • In this issue:
  • Finance Bill 2022 and Autumn Budget 2021
  • Second reading of Finance Bill 2022
  • ATT response to inquiry into draft Finance Bill 2021–22
  • CIOT response: Treasury Committee Inquiry into the Autumn Budget and Spending Review 2021
  • International
  • EU adopts public country by country reporting (CbCR) directive
  • Shell proposes to become UK tax resident
  • HMRC publishes Mauritius-UK double tax treaty as modified by MLI
  • More...

Article summary

This week's edition of Tax weekly highlights includes: (1) the second reading of Finance Bill 2022, including a resolution on closure notices in the context of the diverted profits tax, (2) the EU adopting the public country by country reporting directive, (3) HMRC updating its guidance on the plastic packaging tax and publishing new guidance on freeport tax sites, and (4) Wales proposing to extend the land transaction tax higher rates refund period in exceptional circumstances relating to unsafe cladding. or take a trial to read the full analysis.

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