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Issue 1525
Home
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Issue 1525
Issue 1525
26 March, 2021
Analysis
Tax day: expectations dashed
Tax day 2021: the key announcements
The changing landscape for non-resident corporate landlords
Contentious tax quarterly
International review for March 2021
VAT, fintech and the payment transfer exemption
News
HMRC manual changes: 26 March 2021
Timely payment raises questions
Late-payment deadline reminder
HMRC guidance: 24 March 2021
Consultation on judicial review reforms
Tackling promoters of tax avoidance
European Council adopts new rules to strengthen administrative cooperation in the field of taxation
European Committee assesses public CbC reporting
Gibraltar tax agreement
Customs: classification of goods
Customs: preferential trade arrangements
Freeports bidding prospectus
VAT reverse charge
VAT and the sharing economy
VAT: option to tax
VAT: temporary changes to partial exemption methods
Tax-exempt heritage assets scheme
Pensions auto-enrolment earnings trigger
Insolvency moratorium extension
Bulk appeal for late returns
Tribunal practice directions
Cases
Cases: Spring 2021 review
One minute with
One minute with... Sam Grodzinski QC
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