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Issue 1532
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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
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 18 October 2024
HMRC update ERS guidance for Vermilion
Employment Rights Bill published
Claims and conditions for enhanced rate of AVEC
ISAs and fractional shares
CASES
Read all
Panayi v HMRC
BTR Core Fund JPUT v HMRC
Other cases that caught our eye: 18 October 2024
HMRC v P Gould
Putney Power Ltd and another v HMRC
IN BRIEF
Read all
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
Non-dom reforms: IHT aspects
EU Watch: new mandate, new tax priorities
MOST READ
Read all
One minute with... Dave Chaplin
Budget Responsibility Act brought into force
Case watch
Avoiding avoidance
Direct payment scheme for IHT extended to investment providers