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IPT
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CFCs
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Residence
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Withholding taxes
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Issue 1514
Home
Issue
Issue 1514
Issue 1514
7 January, 2021
Analysis
The key tax issues for 2021
The EU/UK TCA: tax and customs
The VAT changes to GB imports and online marketplace burdens
The Wealth Tax Commission’s final report
In brief
DAC 6 restricted
Key post-Brexit tax and customs changes
Tax reform for UK fund vehicles
Development Securities and company residence
News
HMRC manual changes: 8 January 2021
UK to replace DAC 6 with OECD mandatory disclosure rules
Self-assessment late filing penalties
Corporate interest restriction: penalties
State aid: changes for UK tax law
MTD exclusions
Furlough and business loan schemes extended
Taxation of asset-holding companies
R&D: new CT600L
NICs disregard for covid tests
NIC disregard for covid isolation payments
Brexit: access to tax credits
Implementation of VAT changes
VAT, customs and excise rules
VAT changes for NI
VAT retail export scheme
New HMRC Notices
VAT: sales of overseas goods
VAT: transactions straddling 1 Jan 2021
VAT grouping consultation response
NI customs and excise duties regulations
Further customs regulations
General guarantee account
Land transaction tax rates and bands
Landfill disposals tax rates
Business rates relief repayments
Pillars one and two blueprints raise heavy admin burden, says CIOT
New OECD transfer pricing guidance
Hard-to-value intangibles
Transparency on tax rulings
Double tax treaties review
EU/UK Trade and Cooperation Agreement
European Union (Future Relationship) Act 2020
Spring Budget 2021
Royal assent to new Acts
Follower notices and penalties
Disguised remuneration scheme
New HMRC powers are disproportionate, says Lords
HMRC manual changes: 6 January 2021
HMRC guidance: 6 January 2021
Cases
HMRC v Development Securities plc
Gallaher Ltd v HMRC
Fenix International Ltd v HMRC
Regency Factors plc v HMRC
Other cases that caught our eye: 8 January 2021
One minute with
One minute with... Peter Rayney
Practice guides
Tolley spotlight: In-house tax
EDITOR'S PICK
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
1 /7
What happens at a tribunal hearing?
Anne Redston
2 /7
Schedule 36: a stitch in time
Keith Gordon
3 /7
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
4 /7
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
5 /7
Tax Administration and Maintenance Day: report
6 /7
Pension planning after the Budget
Mike J Haynes
7 /7
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
What happens at a tribunal hearing?
Anne Redston
Schedule 36: a stitch in time
Keith Gordon
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
Tax Administration and Maintenance Day: report
Pension planning after the Budget
Mike J Haynes
NEWS
Read all
Treasury Committee calls for systematic review of tax reliefs
NICs investment zone reliefs for employers
R&D claim requirements confirmed
New transfer pricing records requirements
HMRC issues clarifications on SBAs
CASES
Read all
M R Currell Ltd v HMRC
Sonder Europe Ltd v HMRC
TP v Administration de l’Enregistrement, des Domaines et de la TVA
Ebuyer (UK) Ltd v HMRC
Other cases that caught our eye: 28 July 2023
IN BRIEF
Read all
Self’s assessment: Inheritance tax
When does a payment constitute a distribution?
OECD inclusive framework publishes outcome statement on Pillar One and Pillar Two
Legislation day: practitioners' views
Challenging information notices
MOST READ
Read all