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IPT
VAT
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BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
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UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
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Trusts & estates
Real estate taxes
Property taxes
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Anti-avoidance
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Issue 1521
Home
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Issue 1521
Issue 1521
25 February, 2021
Analysis
IR35 changes imminent: what do they mean?
The problem with HMRC clearances
Construction industry scheme: what’s changing?
The European Commission’s ‘digital levy’
International review for February 2021
In brief
EU watch: the latest from Brussels
Budget speculation: compliance and enforcement issues
The Supreme Court’s ruling in Uber
New OECD guidance on the transfer pricing implications of the covid-19 pandemic
The SDLT holiday: end of the party?
News
HMRC manual guidance: 26 February 2021
Late payment penalty deferred to 1 April
Job support and business loan schemes
Business rates review update
Anti-money laundering guidance
Large business investigations backlog
Tax policy day: 23 March 2021
OECD guidance for tax administrations and MNEs
BEPS multilateral instrument
UK/Sweden tax treaty
UK/Saudi Arabia tax treaty
Transparency on tax rulings
VAT Notices for pre-1 Jan 2021 transactions
VAT registration delays
VAT deferral new payment scheme portal opens
Annual reporting: good practice principles
HMRC guidance: 25 February 2021
Cases
Quentin Skinner 2005 Settlement
Other cases that caught our eye: 26 February 2021
HMRC v MCX Dunlin (UK) Ltd
Westow Cricket Club v HMRC
Tower Bridge GP Ltd v HMRC
One minute with
One minute with... Maryanna Sharrock
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