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IPT
VAT
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CFCs
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Issue 1522
Home
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Issue 1522
Issue 1522
4 March, 2021
Analysis
Spring Budget 2021: Report
Spring Budget 2021: Sunak giveth and he taketh away
Spring Budget 2021: Private client perspective
Spring Budget 2021: Measures affecting corporates - the reckoning
Spring Budget 2021: The key impacts on SMEs
Spring Budget 2021: Compliance and enforcement aspects
Spring Budget 2021: Coronavirus support schemes
Spring Budget 2021: Economic view - objectives met?
News
HMRC manual changes: 5 March 2021
Chancellor unveils ‘super-deduction’ allowance
HMRC guidance: 4 March 2021
Enabling tax avoidance
Government response to report on HMRC powers
Interest returns: banks and building societies
Tax after coronavirus
Finance Bill 2021
OECD tax report to G20
Trade and Cooperation Agreement
Notices with force of law
Environmental taxes frozen
New VAT rate for hospitality sector
Scottish rates of income tax
Coronavirus: calculation of a week’s pay
Advisory fuel rates
Time to pay guidance
Cases
Odey Asset Management and HFFX cases
HMRC v Atholl House Productions Ltd
Foundation Partners (GP) v HMRC
Eynsham Cricket Club v HMRC
Other cases that caught our eye: 3 March 2021
Reports
Tax rates and allowances 2021
EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
Read all
HMRC manual changes: 8 November 2024
National Farmers' Union calls for reversal of IHT reforms
New and updated HMRC guidance on R&D
ViDA proposals agreed by ECOFIN
HMRC issue guidance on VAT returns for those exempt from MTD for VAT
CASES
Read all
Collins Construction Ltd v HMRC
M Murphy and another v HMRC
Procurement International Ltd v HMRC
Other cases that caught our eye: 8 November 2024
GCH Corporation Ltd and others v HMRC
IN BRIEF
Read all
CGT anti-forestalling measures
Close companies: take care
Pensions tax changes in the Budget
Autumn Budget 2024: a tax hike with familiar terrain
Autumn Budget 2024: tax on corporates
MOST READ
Read all
GCH Corporation Ltd and others v HMRC
Autumn Budget 2024: IHT - APR and BPR reform
Tax Journal's 2024 Autumn Budget coverage
Autumn Budget 2024: non-doms - the end of an era
Spotlight on LLPs and disguised remuneration arrangements