Issue 1529

Analysis

• Notification of uncertain tax treatments: round two
• Finance Bill 2021: financial institution notices
• Transfer pricing: documentation proposals and disputes
• Why constructive ambiguity is sometimes the best policy
• Capital allowances: s 198 elections
• International review for April 2021

In brief

• Re-born in the USA
• Covid-19 and the statutory residence test
• Hybrid-mismatch update
• VAT on hospital parking charges

News

• HMRC manual changes: 30 April 2021
• Scottish Parliament elections: manifesto tax proposals at a glance
• Reporting non-taxable pension payments
• Finance Bill 2021 passes Committee
• HMRC guidance: 28 April 2021
• Country-by-country reporting penalties
• Exchange of financial account information
• Customs guidance roundup
• Goods returned to GB from NI
• Import VAT: valuation of goods
• VAT and customs waiver for medical equipment
• VAT relief for onward supplies
• VAT: refunds of EU VAT for UK businesses
• Covid payments: tax credit claims
• Reporting self-isolation support payments
• SEISS fourth grant
• CJRS: calculation of a week’s pay

Cases

• R (oao M Sport) v HMRC
• SK Telecom Co Ltd
• K Mehrban v HMRC
• HMRC v BMW Shipping Agents Ltd
• Other cases that caught our eye: 30 April 2021

One minute with

• One minute with... Praveen Gupta