Tax weekly highlights—24 February 2022

Table of contents

• Finance Bill 2022
• Stamp and transfer taxes
• Court of Appeal confirms no reasonable enjoyment requirement for gardens and grounds in SDLT decision (Hyman v HMRC)
• CIOT responds to Stamp Duty Land Tax: mixed-property purchases and Multiple Dwellings Relief consultation
• Anti-avoidance
• HMRC launches consultation on amendments to the DOTAS National Insurance contributions (NICs) regime
• Companies and corporation tax
• HMRC issues note clarifying its position on purchase of own shares through multiple completion contracts
• ATT warns of impact of R&D tax relief plan on small companies
• VAT

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Article summary

This week's edition of Tax weekly highlights includes: (1) Finance Bill 2022 receiving Royal Assent, (2) the Court of Appeal’s ‘reasonable enjoyment’ SDLT decision in Hyman v HMRC, (3) the launch of a consultation on amendments to the DOTAS NICs regime and (4) HMRC clarifying its position on the purchase of own shares through multiple completion contracts.