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
More sections of this document available when you sign-in to Lexis+ or register for a free trial.
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.
To continue reading this news article, as well as thousands of others like it, sign in with LexisNexis or register for a free trial