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IPT
VAT
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Withholding taxes
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Issue 1513
Home
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Issue 1513
Issue 1513
10 December, 2020
Analysis
2020: that was the year that was...
2020: five trends in international tax
Private client tax in 2020: the covid-19 effect
Corporate tax in 2020
A retrospective for SMEs
Contentious tax in 2020
2020 through the VAT lens
In brief
Taxing multinationals
Postponed VAT accounting
News
HMRC manual update: 11 December 2020
Taxation (Post-Transition Period) Bill introduced to Parliament
One-off wealth tax ‘could raise quarter of a trillion pounds’
Extended VAT break for hospitality sector
VAT relief for vaccines and testing kits
Public sector VAT refunds: CIOT responds
Accounting for VAT post-transition
Customs allowances
Customs controls: listed locations
Moving goods to the EU and common transit countries
Goods brought into UK via channel tunnel
Moving goods between NI and EU
Entry summary declarations: GB to NI
Qualifying NI goods
UK/Japan agreement
Double taxation dispute resolution
Automatic exchange of information
Multilateral Instrument: Denmark
Agreement in principle on Withdrawal Agreement
HMRC interest rates review
Upper Tribunal appeals
HMRC guidance: 9 December 2020
Cases
20 cases in 2020
One minute with
'One minute with' in 2020
EDITOR'S PICK
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
1 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
2 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
3 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
4 /7
2024: that was the year that was
Jemma Dick
5 /7
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
6 /7
The tractor tax
Stuart Maggs
7 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
The tractor tax
Stuart Maggs
NEWS
Read all
HMRC manual changes: 7 February 2025
US ‘rejects very nature’ of UN tax talks
HMRC consulting on MTT and DTT draft guidance
HMRC data-collection powers
Retained EU law: further changes
CASES
Read all
M Ashley v HMRC
AAA Oriental Ltd v HMRC
Other cases that caught our eye: 7 February 2025
Bryan Robson Ltd v HMRC
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC
IN BRIEF
Read all
Themes in UK corporate tax disputes for 2025 (and beyond)
JVs and the top-up taxes: does HMRC’s draft guidance bring clarity?
Reflections on the Budget fallout – three months on
BlueCrest: the CA ruling on Condition B
Tweaking the Temporary Repatriation Facility
MOST READ
Read all
Tweaking the Temporary Repatriation Facility
Bryan Robson Ltd v HMRC
ScottishPower: payments under settlement agreements
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC
Finance Bill amended, but further changes expected