Legal News

Tax weekly highlights—5 May 2022

Published on: 05 May 2022
Published by: LexisNexis
  • Tax weekly highlights—5 May 2022
  • In this issue:
  • Finance
  • ‘Unallowable purpose’ taboos broken (JTI Acquisition Company (2011) Ltd v HMRC)
  • International
  • OECD publishes comments on cryptoasset reporting
  • OECD publishes comments on extractives exclusion under Pillar One Amount A
  • United Nations launches 2021 Model Tax Convention
  • Energy and environment
  • HMRC publishes guidance on taking temporary responsibility for Plastic Packaging Tax in the event of death, incapacity or insolvency of the registered person
  • More...

Article summary

This week's edition of Tax weekly highlights includes: (1) news analysis on the FTT decision in JTI, (2) the OECD publishing comments it has received on cryptoassets reporting and the extractives exclusion under Pillar One Amount A and (3) the UN launching the 2021 version of its Model Tax Convention. or take a trial to read the full analysis.

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