Issue 1520

Analysis

• Tax administration shaping tax reform: does employment status matter for tax?
• The role of the Court of Appeal in tax disputes
• International tax and treasury issues in 2021
• Back to basics: the UK patent box regime
• Private client review for February 2021

In brief

• Budget speculation
• Comparing the reach of the SFO and HMRC
• SDLT on unwinding property contracts

News

• HMRC manual changes: 19 February 2021
• HMRC scales back VAT scrutiny of online platforms
• HMRC guidance: 17 February 2021
• NAO report on management of tax measures and environmental objectives
• Minimum pension age to increase
• Pensions Schemes Act 2021
• 88% increase in legal costs awarded to taxpayers
• EC proposes allowing flat rate scheme for company cars in Northern Ireland
• Final batch of tax dispute resolution peer reviews
• New land transaction tax guidance
• VAT: financial and insurance services consultation
• Accounting for import VAT
• VAT: imports by post
• Tax credits rates
• Brexit support fund for SMEs
• HMRC issues briefing on off-payroll rules
• Van and fuel benefit charges
• Workers posted temporarily to EU
• Employer NICs relief for veterans
• NICs rates and thresholds for 2021/22

Cases

• Hannah and another v HMRC
• A Doe and another v HMRC; E Partridge and another v HMRC
• Borough Council of King's Lynn and West Norfolk (No. 2) v HMRC
• Other cases that caught our eye: 19 February 2021

One minute with

• One minute with... Carla Hoppe