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Environmental taxes
IPT
VAT
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BEPS
CFCs
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Double tax relief
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Residence
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Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
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Real estate taxes
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REITs
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Anti-avoidance
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Issue 1515
Home
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Issue 1515
Issue 1515
14 January, 2021
Analysis
The TCA rules of origin
The Supreme Court’s new approach to mistake of law claims
Tax and the City review for January 2021
DAC 6 update: UK narrows scope of mandatory reporting
Freeports in England: the tax offering
With every lockdown the fiscal hole gets bigger
In brief
Five implications of the EU/UK deal
Self’s assessment: the tampon tax – does it matter?
Tax competition post-Brexit
News
HMRC manual changes: 15 January 2021
HMRC increases digital data requests
First-year capital allowances for electric vehicles
Interest, royalties and dividends from the EU
Government urged to extend exemptions for covid tests
Zero rate NICs for employers of veterans
Further covid support urged for businesses
CJRS guidance updated
Conditional exemption tax incentive scheme
VAT: value shifting consultation
VAT: agricultural flat-rate scheme
EC sales lists
Updated VAT concessions
VAT MOSS updates
Small brewers relief
Steps for hauliers
SDLT: non-resident surcharge
MLI version of Bosnia DTC
Further MLI ratifications
Appeals from the Upper Tribunal
HMRC misses the mark in criminal prosecutions
HMRC guidance: 13 January 2021
Cases
HMRC v S Warshaw
HMRC v Rialas
Colchester Institute Corporation v HMRC
HMRC v Embiricos
Other cases that caught our eye: 14 January 2021
One minute with
One minute with... Jenny Batchelor
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