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IN BRIEF

Views on recent developments in tax.

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.

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Lorna Jordan

Are you ready for the deadline?

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Miles Dean

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?

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Zoe Andrews

Time for a wholesale review?

David Whiscombe

The unsatisfactory truth.

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Richard Asquith

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

The tax treatment of donations and gifts of stock, including medical supplies, depends largely on the nature and value of the trading stock.

David Whiscombe

The (Ver)milion dollar question.

The relief is due to end. Should social enterprise and charities mourn its loss?

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Liesl Fichardt

HMRC's increased role during the Covid-19 pandemic puts a fresh spotlight on its duties and obligations regarding data protection and taxpayer confidentiality.

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EDITOR'S PICK

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

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