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Issue 1515
Home
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Issue 1515
Issue 1515
14 January, 2021
Analysis
The TCA rules of origin
The Supreme Court’s new approach to mistake of law claims
Tax and the City review for January 2021
DAC 6 update: UK narrows scope of mandatory reporting
Freeports in England: the tax offering
With every lockdown the fiscal hole gets bigger
In brief
Five implications of the EU/UK deal
Self’s assessment: the tampon tax – does it matter?
Tax competition post-Brexit
News
HMRC manual changes: 15 January 2021
HMRC increases digital data requests
First-year capital allowances for electric vehicles
Interest, royalties and dividends from the EU
Government urged to extend exemptions for covid tests
Zero rate NICs for employers of veterans
Further covid support urged for businesses
CJRS guidance updated
Conditional exemption tax incentive scheme
VAT: value shifting consultation
VAT: agricultural flat-rate scheme
EC sales lists
Updated VAT concessions
VAT MOSS updates
Small brewers relief
Steps for hauliers
SDLT: non-resident surcharge
MLI version of Bosnia DTC
Further MLI ratifications
Appeals from the Upper Tribunal
HMRC misses the mark in criminal prosecutions
HMRC guidance: 13 January 2021
Cases
HMRC v S Warshaw
HMRC v Rialas
Colchester Institute Corporation v HMRC
HMRC v Embiricos
Other cases that caught our eye: 14 January 2021
One minute with
One minute with... Jenny Batchelor
EDITOR'S PICK
The non-doms reforms: a practitioner view
Helen McGhee
1 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
2 /7
What the Budget means for non-UK resident trusts
Edward Hayes
3 /7
Raising standards
Paul Aplin OBE
4 /7
An entrée before the manifesto main course?
Chris Sanger
5 /7
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
6 /7
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
7 /7
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
Raising standards
Paul Aplin OBE
An entrée before the manifesto main course?
Chris Sanger
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
NEWS
Read all
HMRC manual changes: 26 April 2024
HMRC to engage on non-dom changes, while Labour considers investment incentive
Tax Administration and Maintenance Day details
Updated CIS guidance for non-UK businesses
HMRC focuses on IR35 cases
CASES
Read all
Hargreaves Property Holdings Ltd v HMRC
J Cooke v HMRC
Elphysic Ltd and others v HMRC
Other cases that caught our eye: 26 April 2024
BlackRock Holdco 5 LLC v HMRC
IN BRIEF
Read all
Lessons from Thyssenkrupp on customs duty claims
Expenses of employment
EU watch: last steps before the new Commission
Labour’s non-dom proposals
Winding down offshore property structures
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
The non-doms reforms: a practitioner view
Updated R&D guidance from HMRC
A guide to tax and ESG for in-house Heads of Tax
Salaried LLP members: where are we now?