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IPT
VAT
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CFCs
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Issue 1528
Home
Issue
Issue 1528
Issue 1528
22 April, 2021
Analysis
The taxation of receivables finance transactions
Conflicts in the tax code: two case studies
Wellcome Trust and the reverse charge
Stamp duty on insurance linked securities
Private client review for April 2021
In brief
Hoey: credit for PAYE tax not deducted
Q-GmbH and the VAT insurance exemption
Foundation Partners: a new concept in tax
Want to pay more tax?
News
HMRC manual changes: 23 April 2021
Finance Bill 2021 changes passed
Further CJRS Direction
Agent update: issue 83
VAT deferral scheme: penalties
Customs guidance roundup
Insufficient ‘value shifting’ shown to warrant wholesale VAT changes, says CIOT
OECD report on digital platforms
OECD tax dispute resolution peer reviews
Finance Bill feedback
OTS review of HMRC’s taxpayer guidance
HMRC guidance: 21 April 2021
Cases
S Hoey v HMRC
M Group Holdings Ltd v HMRC
Euromoney Institutional Investor plc v HMRC
Other cases that caught our eye: 23 April 2021
One minute with
One minute with... Nicholas Gardner
EDITOR'S PICK
The non-doms reforms: a practitioner view
Helen McGhee
1 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
2 /7
What the Budget means for non-UK resident trusts
Edward Hayes
3 /7
Raising standards
Paul Aplin OBE
4 /7
An entrée before the manifesto main course?
Chris Sanger
5 /7
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
6 /7
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
7 /7
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
Raising standards
Paul Aplin OBE
An entrée before the manifesto main course?
Chris Sanger
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
NEWS
Read all
HMRC focusing on quality of R&D claims
New guidance on capital allowances
Income tax misunderstood, says TPA
VAT refund fraud targets businesses
VAT tertiary legislation
CASES
Read all
C Upham and others v HSBC UK Bank plc
S and J Holding v HMRC
Fount Construction Ltd v HMRC
Other cases that caught our eye: 10 May 2024
C Ferguson-Davie and another v HMRC
IN BRIEF
Read all
PAYE: IR35 ‘set-off’ rules
Haworth and the POEM test
Labour’s reaction to the non-dom proposals
Lessons from Thyssenkrupp on customs duty claims
Expenses of employment
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
Updated R&D guidance from HMRC
A guide to tax and ESG for in-house Heads of Tax
BlackRock Holdco 5 LLC v HMRC
Back to BlackRock: the Court of Appeal restores order