Issue 1532

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