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IPT
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Home
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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 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