Issue 1530

Analysis

• The Biden administration’s international tax proposals: will they fly?
• Euromoney and the main purpose test: is the case law consistent?
• Using the Principal VAT Directive after Brexit
• Back to basics: R&D tax reliefs
• The VAT review for May 2021

In brief

• IR35: brave new world
• Mehrban: staleness takes the biscuit
• EU watch: hello DEBRA
• Lessons from tax reform for tackling carbon emissions

News

• HMRC manual changes: 7 May 2021
• New residential property developer tax proposed
• Brexit: the first 100 days
• Customs declaration requirements
• Stamp duty reliefs and exemptions
• New EU-wide VAT e-commerce rules
• Extended loss carry-back for businesses
• Pension schemes newsletter published
• Financial Services Act receives royal assent
• PAYE online for agents
• OECD and CREDAF strengthen tax co-operation links
• EU ratifies UK trade agreement
• UK tariff version 1.3
• Preferential import duty arrangements
• VAT road fuel scale charges
• Charities: gift aid on waived refunds
• Working through an umbrella company

Cases

• Skatteforvaltningen v Solo Capital Partners LLP
• M Shaw v HMRC
• British Telecommunications Plc v HMRC
• C Hoyle and others v HMRC
• Other cases that caught our eye: 7 May 2021

One minute with

• One minute with... Catherine Hall