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NEWS
Recent developments in tax.
UK government response on environmental taxes
Treasury minutes published on 28 June 2021 summarise the UK government’s responses to the Public Accounts Committee’s 55th report from session 2019–2021 on environmental tax measures.In accordance with the committee’s recommendations, the government...
Customs guidance roundup
HMRC has published further new and updated guidance for imports, exports and customs to reflect the post-transition period regime:Getting a customs guarantee: updated to add an explanation of ‘actual debt’ (where the debt has already arisen) and...
OECD peer reviews
The OECD Global Forum on Transparency and Exchange of Information for Tax Purposes has published new peer review reports assessing the legal and regulatory framework against the international standard on transparency and exchange of information on...
National insurance contributions Bill
The National Insurance Contributions Bill 2021 has passed Committee stage without amendment and will next be ‘reported’ back to the House of Commons. The date for report stage has not yet been announced....
HMRC guidance: 30 June 2021
Pension Schemes Newsletter 130 covering the extension of covid-related pension process changes to 31 October 2021, and deferral of loan and rent payments from connected parties by self-invested personal pensions (SIPP) and small self-administered...
June 2021 authors
Tax Journal thanks this month's authors.
HMRC manual changes: 25 June 2021
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.Direct taxesManual Page Comments Business Income Manual Archived: BIM82085, BIM82095...
Pensions tax in the crosshairs?
As the UK government looks for ways to raise additional tax, pensions tax relief could again find itself under scrutiny by the Treasury. With increases in the rates of income tax, NICs and VAT all but ruled out, and with potentially very limited room...
CJRS guidance updates
HMRC has updated its guidance on the coronavirus job retention scheme (CJRS) to cover the changes from 1 July 2021 and claims for furlough days in June 2021. From 1 July 2021, the UK government will pay 70% of wages up to a maximum cap of £2,187.50...
HMRC decommissions stamp presses: ‘almost like seeing a life-long colleague retire’
HMRC’s stamp duty press machines will be officially retired from service on 19 July 2021, marking the end of over 300 years of tax-related history. From mid-July, an electronic process will be adopted for the remaining transactions which still...
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EDITOR'S PICK
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
1 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
2 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
3 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
4 /7
The new Securities Transfer Tax: business as usual?
Georgina West
5 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
6 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
7 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
NEWS
Read all
OECD issues Pillar Two review framework and revised GIR
VAT refund policy change for non-UK members of VAT groups
VAT on fund management services: new HMRC guidelines
Temporary zero rate for domestic electricity
CBAM admin regulations published
CASES
Read all
J Scheckter v HMRC
Luxurico Ltd v HMRC
C Sagar v HMRC
Other cases that caught our eye: 18 September 2026
The Executors of Hunt and others v HMRC
IN BRIEF
Read all
TOGCs and leases
Principal or agent?
HMRC get more bang for their buck
Sanctionable conduct
The end of offshore execution on secondary transactions
MOST READ
Read all
Grand Smile Design Ltd v HMRC
Consultation tracker
The Executors of Hunt and others v HMRC
Raising standards without regulating the profession
HMRC manual changes: 4 September 2026