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Issue 1532
Home
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Issue 1532
Issue 1532
20 May, 2021
Analysis
Discovery assessments: the Supreme Court’s decision in Tooth
The Scottish elections: what now for tax?
Hoey: contractor loans, PAYE credits and the TOAA code
IBOR transition: are you ready?
Private client review for May 2021
In brief
Indirect effects: have bad debts ended non-statutory remedies in VAT?
UK taxation of securitisation companies
M Group Holdings and the SSE
News
Finance Bill: report stage amendments, include capital allowances relaxations
EC proposes new business tax agenda: BEFIT replaces CCCTB
HMRC manual changes: 21 May 2021
Sunak cool on Biden’s proposals
Apprenticeship levy guidance
Tax relief for homeworking expenses
Zero-rating of meal replacement products
VAT e-commerce package (distance sales)
Simplifying the VAT land exemption
VAT: supplies of zero-rated goods
Customs guidance roundup
DOTAS rules changes
Progress update on PAC recommendations
Review of the OTS
Cases
HMRC v R Tooth
J Wardle v HMRC
Luxembourg v Commission; Amazon EU Sarl and Amazon.com Inc. v Commission
Other cases that caught our eye: 21 May 2021
One minute with
One minute with... Jiten Tank
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 manual changes: 3 May 2024
HMRC ‘sufficiently resourced’, says government
Special tax sites ‘sunset’ date extended
Transfers of building society business
Class 2 NICs: unexpected refunds
CASES
Read all
C Ferguson-Davie and another v HMRC
A D Bly Groundworks and Civil Engineering Ltd and another v HMRC
Qubic Advisory Services Ltd v HMRC
Other cases that caught our eye: 3 May 2024
Hargreaves Property Holdings Ltd 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