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Table of contents

• Taxes management and litigation
• Court of Appeal dismisses DPT judicial review (R (oao Refinitiv Ltd and others) v HMRC)
• UT finds FTT made errors when setting aside HMRC best judgment assessment (HMRC v Sintra Global)
• FTT refuses costs application because HMRC’s behaviour was not unreasonable (Generator Power v HMRC)
• Penalties for Failure to Pay Tax (Schedule 26 to the Finance Act 2021) (Assessments) Regulations
• Companies and corporation tax
• Supreme Court rules on the scope and limitations of the enterprise zone tax incentive (R (oao Cobalt Data Centre) v HMRC)
• International
• HMRC publishes new guidance on paying Pillar Two top-up taxes
• OECD publishes tax report to G20 leaders

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Article summary

This week's edition of Tax weekly highlights includes: (1) the Court of Appeal decision in Refinitiv concerning the interaction between the diverted profits tax and an advance pricing agreement, and (2) the Supreme Court decision in Cobalt Data Centre on the scope of the enterprise zone allowance.