Issue 1521

Analysis

• IR35 changes imminent: what do they mean?
• The problem with HMRC clearances
• Construction industry scheme: what’s changing?
• The European Commission’s ‘digital levy’
• International review for February 2021

In brief

• EU watch: the latest from Brussels
• Budget speculation: compliance and enforcement issues
• The Supreme Court’s ruling in Uber
• New OECD guidance on the transfer pricing implications of the covid-19 pandemic
• The SDLT holiday: end of the party?

News

• HMRC manual guidance: 26 February 2021
• Late payment penalty deferred to 1 April
• Job support and business loan schemes
• Business rates review update
• Anti-money laundering guidance
• Large business investigations backlog
• Tax policy day: 23 March 2021
• OECD guidance for tax administrations and MNEs
• BEPS multilateral instrument
• UK/Sweden tax treaty
• UK/Saudi Arabia tax treaty
• Transparency on tax rulings
• VAT Notices for pre-1 Jan 2021 transactions
• VAT registration delays
• VAT deferral new payment scheme portal opens
• Annual reporting: good practice principles
• HMRC guidance: 25 February 2021

Cases

• Quentin Skinner 2005 Settlement
• Other cases that caught our eye: 26 February 2021
• HMRC v MCX Dunlin (UK) Ltd
• Westow Cricket Club v HMRC
• Tower Bridge GP Ltd v HMRC

One minute with

• One minute with... Maryanna Sharrock