Issue 1515

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