Issue 1537

Analysis

• Property investment: some recent developments
• International review for June 2021
• Moulsdale and the option to tax
• Back to basics: Pensions tax relief - where are we now?
• Contentious tax quarterly

In brief

• ATAD 3 and holding companies
• Stamp duty goes officially online – finally!
• OTS to review tax year end date
• EU watch: public country by country reporting
• Provisional agreement on EU public country by country reporting

News

• June 2021 authors
• HMRC manual changes: 25 June 2021
• Pensions tax in the crosshairs?
• CJRS guidance updates
• Extension to insolvency protection
• HMRC decommissions stamp presses: ‘almost like seeing a life-long colleague retire’
• Applying for an SDLT refund
• EU VAT e-commerce rules
• Customs guidance roundup
• Model reporting rules for digital platforms
• Tribunal guidance on PDF bundles
• Fighting tax crimes
• GAAR and notices of binding
• Agent update

Cases

• M Brown and another v HMRC
• N Walewski v HMRC
• Laing O'Rourke Services Ltd v HMRC
• Royal Opera House Covent Garden Foundation v HMRC
• C Newell v HMRC
• Other cases that caught our eye: 25 June 2021
• GE Financial Investments v HMRC

One minute with

• One minute with... Claire Roberts