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Issue 1516
Home
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Issue 1516
Issue 1516
21 January, 2021
Analysis
What next for US tax policy?
Luxembourg convertibles: deeply discounted securities?
The OTS: the story so far
Private client review for January 2021
Back to basics: Incorporation relief
In brief
Tax deadlines
EU watch: The agenda for 2021
Covid-19 and transfer pricing
News
HMRC manual changes: 22 January 2021
HMRC urged to review gaps in support
CJRS guidance
CIOT Budget representations
Hybrids and other mismatches
VAT accounting: NI and GB
VAT second-hand car scheme
Customs pre-lodgement model
Importing goods in luggage
HMRC focus on compliance work
Estonia ratifies BEPS MLI
Germany double tax convention
Office of the US trade representative finds UK DST to be discriminatory
EU Council publishes revised public CbCR proposal
OECD holds public consultation on pillar one and pillar two blueprints
EC launches consultation on digital levy
Physical signature required for 2019/20 NRL returns
Stamp taxes newsletter
Excise notices reflect end of Brexit transition
UK integrated tariff schedule
Cases
Padfield v HMRC
Other cases that caught our eye: 22 January 2021
Wilmslow Financial Services plc (in administration) v HMRC
Hadee Engineering Ltd v HMRC
One minute with
One minute with... Deepesh Upadhyay
EDITOR'S PICK
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
1 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
2 /7
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
3 /7
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
4 /7
Burlington in the UT: a clearer approach
Kyle Rainsford
5 /7
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
6 /7
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
NEWS
Read all
HMRC manual changes: 26 July 2024
Government’s ‘fiscal lock’ is welcome but ‘rather theatrical’, says IFS
EU Council reiterates concerns over UN framework
OECD’s ICAP documents
XST’s three priorities for HMRC
CASES
Read all
Centrica Overseas Holdings Ltd v HMRC
HMRC v GE Financial Investments
A Outram and another v HMRC
Other cases that caught our eye: 26 July 2024
Finanzamt T II v S
IN BRIEF
Read all
Lease extensions and the 3% surcharge
What next for ISA fractional shares?
HMRC service standards: where next?
SDLT: residential or not?
HMRC service standards: where next?
MOST READ
Read all
The dirty dozen
VAT on private school fees
The statutory residence test: ten things we find very difficult about you
Labour rules out return of pensions lifetime allowance
Reeves rules out emergency Budget