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IN BRIEF

Views on recent developments in tax.

A sense of déjà vu. 
The UK follows the EC's lead by deferring its DAC 6 rules.
In our continuing series, Heather Self examines tax issues reported in the national media. This week, following news that the US has suggested halting multinational discussions on the OECD’s ‘pillar one’ digital tax proposals, are we heading for a tax trade war?
Sometimes you can be too relaxed.
With the coronavirus restrictions biting hard, many businesses turned to the financial assistance made available by the government. But there are concerns that not all have fully understood the terms and conditions that apply.
Are you ready for the deadline?
HMRC is readying a legal challenge to claw back £2bn in tax from various investment schemes after its victory in HMRC v Inverclyde Property Renovation LLP and another [2020] UKUT 161. How did we get here, and what does this say about the affected investors and their advisers?

Time for a wholesale review?

The unsatisfactory truth. 
To tackle online VAT evasion, make it the marketplace’s problem.
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