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Employment taxes
Termination payments
Indirect taxes
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Environmental taxes
IPT
VAT
International taxes
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
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Issue 1524
Home
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Issue 1524
Issue 1524
18 March, 2021
Analysis
Carbon pricing and the drive to net-zero
Tax changes from April 2021
Engaging with tax authorities: an in-house perspective
Tartaruga: locating the risk for IPT purposes
Private client review for March 2021
In brief
Withholding tax costs
Loose Women presenter wins IR35 appeal
VAT triangulation
The new financial institution notice
EU watch: the latest on public CBCR
Brexit border controls delayed
News
HMRC manual changes: 19 March 2021
EU threatens Brexit legal action against UK
Finance Bill 2021 published
Construction industry scheme abuse clampdown
Brexit support fund for SMEs
HMRC publishes ERS bulletin 38
ADR to settle tax disputes
Gibraltar
MEPs vote for increased cooperation in digital trading taxation
CIOT comments on VAT and the sharing economy
VAT liability of digital publications
Delay in implementation of TRS under 5MLD
HMRC updates rates and thresholds for employers
Cases
Danske Bank
Cheshire Cavity Storage 1 Ltd and another v HMRC
Bennedy’s Developments Ltd v HMRC
Other cases that caught our eye: 19 March 2021
European Commission v Fútbol Club Barcelona
One minute with
One minute with... Eleanor Christie
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