Issue 1533

Analysis

• Brexit and EU law rights
• Back to basics: Tax governance
• International review for May 2021
• The VAT domestic reverse charge: practical issues
• Cryptoassets: examining HMRC’s manual

In brief

• Ramsay applied in Hurstwood Properties
• No concept of staleness
• Tooth, staleness and protective assessments

News

• OTS publishes second CGT report
• SEISS adjustments
• Agent Update
• Trust registration service manual
• Online probate service
• Charging of electric vehicles
• MTD for VAT errors
• VAT deferral scheme
• Customs guidance roundup
• OECD: tax dispute resolution reviews
• Finance Bill passes Report Stage
• BEPS Multilateral Instrument
• E-filing of Upper Tribunal documents
• HMRC manual changes: 28 May 2021
• HMRC guidance: 26 May 2021

Cases

• Hurstwood Properties v Rossendale Borough Council
• Tenconi v HMRC
• D Moulsdale t/a Moulsdale Properties v HMRC
• Other cases that caught our eye: 28 May 2021
• WM Morrison Supermarkets Plc v HMRC

One minute with

• One minute with... Elizabeth Wilson QC