Issue 1513

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