Issue 1534

Analysis

• Tax and politics
• The residential property developer tax
• IR35: the prevailing uncertainties
• The VAT review for June 2021

In brief

• Self's assessment: umbrella companies and agency workers
• Benefits in kind and motor cars
• EU watch: business tax for the 21st century

News

• Filing documents in the Upper Tribunal
• Guide to Finance Bill renumbering
• Consultation on green recovery spending
• EU tax gap: impact of minimum tax rate
• OECD highlights importance of tax transparency
• Australia agreement on BEPS arbitration
• Double taxation agreements: Sweden and Germany
• Customs guidance roundup
• Cancellation of VAT direct debits
• Gilt-edged securities
• Finance Bill ‘substantively enacted’
• SEISS fifth grant
• Coronavirus job retention scheme: guidance updated
• Company car advisory fuel rates
• US Treasury proposes global minimum tax rate of at least 15%
• VAT and further education: HMRC’s view

Cases

• Heathrow Airport Ltd and others v HM Treasury and HMRC
• Tower Resources PLC v HMRC
• Other cases that caught our eye: 4 June 2021
• Golamreza Qolaminejite (aka A Cooper) v HMRC

One minute with

• One minute with... Amanda Tickel