Created attachment 157814 [details]
Sample JPEG where tags are not shown

SUMMARY
***
I transferred images tagged in 7.10 to another PC where I'm exploring digikam 8.0.0. None of the JPEG images imported (Tools|Maintenance| Find New Files) have tags. My Linux PC running 8.0.0 shows the correct tags.
***

STEPS TO REPRODUCE
1. Tag images.
2. Copy images and xmp files to new PC.
3. Read new files.

OBSERVED RESULT
digikam 7.10 shows 0 images without tags, 8.0 has 635 images without tags.

EXPECTED RESULT
Tags identical on both systems.

SOFTWARE/OS VERSIONS
Windows: 10
macOS: 
Linux/KDE Plasma: 
(available in About System)
KDE Plasma Version: 
KDE Frameworks Version: 
Qt Version: 

ADDITIONAL INFORMATION
XMP File contents:-
<?xpacket begin="" id="W5M0MpCehiHzreSzNTczkc9d"?>
<x:xmpmeta xmlns:x="adobe:ns:meta/" x:xmptk="XMP Core 4.4.0-Exiv2">
 <rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#">
  <rdf:Description rdf:about=""
    xmlns:exif="http://ns.adobe.com/exif/1.0/"
    xmlns:digiKam="http://www.digikam.org/ns/1.0/"
    xmlns:lr="http://ns.adobe.com/lightroom/1.0/"
    xmlns:tiff="http://ns.adobe.com/tiff/1.0/"
    xmlns:xmp="http://ns.adobe.com/xap/1.0/"
    xmlns:photoshop="http://ns.adobe.com/photoshop/1.0/"
    xmlns:dc="http://purl.org/dc/elements/1.1/"
   exif:ExifVersion="0231"
   exif:FlashpixVersion="0100"
   exif:ColorSpace="1"
   exif:ExposureTime="1/1000"
   exif:FNumber="110/10"
   exif:ExposureProgram="2"
   exif:ExposureBiasValue="0/10"
   exif:MaxApertureValue="1024/256"
   exif:MeteringMode="3"
   exif:LightSource="0"
   exif:FocalLength="150/1"
   exif:FileSource="3"
   exif:CFAPattern="2 0 2 0 0 1 1 2"
   exif:CustomRendered="0"
   exif:ExposureMode="0"
   exif:WhiteBalance="0"
   exif:DigitalZoomRatio="100/100"
   exif:SceneCaptureType="0"
   exif:GainControl="0"
   exif:Contrast="0"
   exif:Saturation="0"
   exif:Sharpness="0"
   tiff:ImageWidth="5240"
   tiff:ImageLength="3912"
   tiff:Compression="1"
   tiff:PhotometricInterpretation="1"
   tiff:Orientation="1"
   tiff:SamplesPerPixel="1"
   tiff:PlanarConfiguration="1"
   tiff:XResolution="300/1"
   tiff:YResolution="300/1"
   tiff:ResolutionUnit="2"
   tiff:Make="OLYMPUS CORPORATION    "
   tiff:Model="E-M5MarkIII     "
   tiff:Software="Version 1.7                    "
   xmp:ModifyDate="2023-03-24T14:09:26"
   xmp:CreateDate="2023-03-24T14:09:26"
   photoshop:DateCreated="2023-03-24T14:09:26">
   <exif:Flash
    exif:Fired="False"
    exif:Return="0"
    exif:Mode="1"
    exif:Function="False"
    exif:RedEyeMode="False"/>
   <exif:UserComment>
    <rdf:Alt>
     <rdf:li xml:lang="x-default">                                                                                                                     </rdf:li>
    </rdf:Alt>
   </exif:UserComment>
   <exif:ISOSpeedRatings>
    <rdf:Seq>
     <rdf:li>200</rdf:li>
    </rdf:Seq>
   </exif:ISOSpeedRatings>
   <digiKam:TagsList>
    <rdf:Seq>
     <rdf:li>Places/Holidays/Malta</rdf:li>
     <rdf:li>Places</rdf:li>
     <rdf:li>Places/Holidays</rdf:li>
    </rdf:Seq>
   </digiKam:TagsList>
   <lr:hierarchicalSubject>
    <rdf:Bag>
     <rdf:li>Places|Holidays|Malta</rdf:li>
     <rdf:li>Places</rdf:li>
     <rdf:li>Places|Holidays</rdf:li>
    </rdf:Bag>
   </lr:hierarchicalSubject>
   <tiff:BitsPerSample>
    <rdf:Seq>
     <rdf:li>16</rdf:li>
    </rdf:Seq>
   </tiff:BitsPerSample>
   <dc:creator>
    <rdf:Seq>
     <rdf:li>Steve Franks                                                   </rdf:li>
    </rdf:Seq>
   </dc:creator>
   <dc:rights>
    <rdf:Alt>
     <rdf:li xml:lang="x-default">2022 Steve Franks                                              </rdf:li>
    </rdf:Alt>
   </dc:rights>
  </rdf:Description>
 </rdf:RDF>
</x:xmpmeta>
<?xpacket end="w"?>