Issue 1524

Analysis

• Carbon pricing and the drive to net-zero
• Tax changes from April 2021
• Engaging with tax authorities: an in-house perspective
• Tartaruga: locating the risk for IPT purposes
• Private client review for March 2021

In brief

• Withholding tax costs
• Loose Women presenter wins IR35 appeal
• VAT triangulation
• The new financial institution notice
• EU watch: the latest on public CBCR
• Brexit border controls delayed

News

• HMRC manual changes: 19 March 2021
• EU threatens Brexit legal action against UK
• Finance Bill 2021 published
• Construction industry scheme abuse clampdown
• Brexit support fund for SMEs
• HMRC publishes ERS bulletin 38
• ADR to settle tax disputes
• Gibraltar
• MEPs vote for increased cooperation in digital trading taxation
• CIOT comments on VAT and the sharing economy
• VAT liability of digital publications
• Delay in implementation of TRS under 5MLD
• HMRC updates rates and thresholds for employers

Cases

• Danske Bank
• Cheshire Cavity Storage 1 Ltd and another v HMRC
• Bennedy’s Developments Ltd v HMRC
• Other cases that caught our eye: 19 March 2021
• European Commission v Fútbol Club Barcelona

One minute with

• One minute with... Eleanor Christie