Issue 1535

Analysis

• The G7 tax deal
• VAT, the NHS and business activities
• Cheap loans in the context of employment
• Discovery following Tooth: what should advisers do now?
• Tax and the City review for June 2021

In brief

• Wilkes and the HICBC
• The call for evidence on the VAT land exemption

News

• HMRC manual changes: 11 June 2021
• Report: The road is long for pillars one and two
• OTS to review tax year end dates
• Law Society view on tax avoidance proposals
• CJRS: flexible furlough wages
• Tax after coronavirus
• VAT deferral scheme reminder
• Import VAT: returned goods relief
• UK import formalities
• UK tariff document
• Customs guidance roundup
• OECD Model Tax Convention
• G7 agreement on global tax reform
• EU public country-by-country reporting
• £15bn of tax deferred in 2021
• Finance Bill passes Lords

Cases

• Avonside Roofing Ltd v HMRC
• Titanium Ltd v Finanzamt Österreich
• E.ON UK Plc v HMRC
• Other cases that caught our eye: 11 June 2021

One minute with

• One minute with... Julia Lloyd