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Issue 1519
Home
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Issue 1519
Issue 1519
11 February, 2021
Analysis
Brexit: tax competition between the UK and the EU27
International tax cooperation with the EU post-Brexit
Embiricos and the future of partial closure notices
Lockdown: tax on prolonged business interruption
Tax and the City review for February 2021
In brief
Lessons from SSE Generation
IHT: the loan dis-arranger
News
HMRC manual changes: 12 February 2021
HMRC makes further commitments on powers and safeguards
Post-Brexit state aid regime
Accelerated payments and follower notices
GAAR: close company loan scheme
EU VAT e-commerce factsheets
Land transaction tax: relevant rent
SDLT: non-resident surcharge
Customs: general guarantee account
VAT: air-source heat pumps
VAT deferral new payment scheme
Class 2 NICs and deferred SA payments
CJRS eligibility: no right of appeal
Bounce back loan repayment extension
First-year allowances: cars
Cases
Other cases that caught our eye: 12 February 2021
St George’s University Ltd v HMRC
HMRC v SSE Generation Ltd
Clipperton and another v HMRC
One minute with
One minute with... Victor Cramer
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