Legal News

Tax weekly highlights—26 May 2022

Published on: 26 May 2022
Published by a LexisNexis Tax expert

Table of contents

  • International
  • OECD Pillar One implementation delayed
  • Addition to Global Forum on Transparency and Exchange of Information for Tax Purposes
  • Taxes management and litigation
  • HMRC confirms delay to digital platform reporting requirements in publication of latest Agent Update
  • UT considers when a winning party requires permission to appeal (HBOS and Lloyds Banking Group v HMRC)
  • FTT publishes new Practice Direction for categorising cases
  • Employment taxes
  • Court of Appeal confirms HMRC’s wide discretion to collect tax outside PAYE (Hoey and others v HMRC)
  • Finance
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Article summary

This week's edition of Tax weekly highlights includes: (1) news that the practical implementation of the OECD’s Pillar One is delayed until 2024, (2) HMRC’s confirmation that there will be a 12-month delay to the digital platform reporting requirements, (3) the Court of Appeal’s decision in Hoey as to HMRC’s discretion when collecting tax outside PAYE and (4) the publication of a technical consultation on amendments to the hybrid and other mismatches rules.

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