Legal News

Tax weekly highlights—20 January 2022

Published on: 20 January 2022
Published by: LexisPSL
  • Tax weekly highlights—20 January 2022
  • In this issue:
  • Taxes management and litigation
  • VAT penalty reform delayed
  • HMRC launches technical consultation on uncertain tax treatment technical guidance
  • HMRC provides further detail on 31 January 2022 penalty easement
  • Devolution
  • Welsh Revenue Authority issues guidance on tax avoidance and evasion
  • International
  • OECD pillar 2 model rules: guidance expected soon and EU finance ministers concerned about 2023 timeline
  • More...

Article summary

This week's edition of Tax weekly highlights includes: (1) the delay until 1 January 2023 of the planned reform of the VAT penalties and interest regime, (2) HMRC’s consultation on technical guidance on the rules requiring notification of uncertain tax treatment, (3) the Welsh Revenue Authority publishing guidance on tax avoidance and evasion, and (4) EU finance ministers expressing concern about the 2023 timeline of the OECD pillar 2 model rules. or take a trial to read the full analysis.

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