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IPT
VAT
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BEPS
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Home
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Issue 1524
Home
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Issue 1524
Issue 1524
18 March, 2021
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
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