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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
When tax goes wrong
Michael Thomas KC
1 /7
VAT on food: conflicting confections and deemed delicacies
Max Schofield
2 /7
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
3 /7
Labour’s tax plans: aiming at the wrong target?
James Quarmby
4 /7
The non-doms reforms: a practitioner view
Helen McGhee
5 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
6 /7
What the Budget means for non-UK resident trusts
Edward Hayes
7 /7
When tax goes wrong
Michael Thomas KC
VAT on food: conflicting confections and deemed delicacies
Max Schofield
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
Labour’s tax plans: aiming at the wrong target?
James Quarmby
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
NEWS
Read all
HMRC manual changes: 17 May 2024
Taxpayers let down by poor HMRC customer service, says NAO
New HMRC guidelines on football agent contracts
Voluntary office holders’ travel expenses
EU Council reaches agreement on FASTER Directive
CASES
Read all
Kwik-Fit Group Ltd and others v HMRC
Beech Developments (Manchester) Ltd and others v HMRC
G Graham t/a Skin Science v HMRC
Other cases that caught our eye: 17 May 2024
C Upham and others v HSBC UK Bank plc
IN BRIEF
Read all
Paddocks: horse sense?
A Kwik decision from the Court of Appeal
Notification of liability
Kwik-Fit on unallowable purpose
PAYE: IR35 ‘set-off’ rules
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
Back to BlackRock: the Court of Appeal restores order
When tax goes wrong
HMRC to engage on non-dom changes, while Labour considers investment incentive
Labour’s non-dom proposals