Issue 1527

Analysis

• Danske Bank upholds ‘reverse Skandia’: is EU VAT grouping a poisoned chalice?
• Back to basics: Structures and buildings allowance
• Employee ownership trusts: has their time come?
• Creating a tax system fit for the 21st century
• Tax and the City review for April 2021
• Residential properties and SDLT: practical issues

In brief

• Self's assessment: signs of a ceasefire in the digital trade war?
• HMRC’s revised SAO guidance
• CIR: a hidden cost of covid-19

News

• HMRC manual changes: 16 April 2021
• Scottish tax policy more progressive than rest of UK
• HMRC withholds self-assessment repayments
• Coronavirus support schemes directions
• HMRC stakeholder digest
• Construction industry scheme changes
• Latest JRS guidance
• Accounting for import VAT
• EU proposes VAT exemption
• Customs guidance roundup
• Made in America
• Prevention of tax treaty abuse
• Finance Bill moves forward
• OECD tax report
• Judicial review consultation
• Devolved tax administration
• HMRC guidance: 14 April 2021

Cases

• HMRC v Comtek Network Systems (UK) Ltd
• Ware v Ware
• Jocuguma Properties Ltd v HMRC
• Other cases that caught our eye: 16 April 2021

One minute with

• One minute with... Sofia Thomas