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Issue 1538
Home
Issue
Issue 1538
Issue 1538
1 July, 2021
Analysis
Ramsay revisited: six principles
Umbrella companies: why it’s time for regulation
Back to basics: tax on loans to participators
The VAT review for July 2021
BEPS 2.0: the impact on financial services groups
In brief
Capital allowances: plant or premises?
Remittances of loan collateral
IR35 and Northern Light Solutions
News
HMRC manual changes: 2 July 2021
VAT distance selling rules come into force
UK property reporting service
Time limit for notifying option to tax
Fuel for private pleasure craft
VAT: further Brexit amendments
VAT IOSS registration guidance
VAT OSS guidance
VAT agricultural flat-rate scheme
VAT personal export scheme
UK government response on environmental taxes
Customs guidance roundup
OECD peer reviews
National insurance contributions Bill
HMRC guidance: 30 June 2021
Cases
Cases: Summer 2021 review
One minute with
One minute with... Tony Monger
EDITOR'S PICK
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
1 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
2 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
3 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
4 /7
2024: that was the year that was
Jemma Dick
5 /7
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
6 /7
The tractor tax
Stuart Maggs
7 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
The tractor tax
Stuart Maggs
NEWS
Read all
HMRC manual changes: 14 February 2025
Salaried members: HMRC reverses position on the TAAR and Condition C
Tax sites designated in East Midlands investment zone
SAYE scheme bonus rates updated
Land transaction tax: subsidiary dwelling exemption
CASES
Read all
Lloyds Asset Leasing Ltd v HMRC
S Fitzgerald and another v HMRC
Sarabande v HMRC
Another case that caught our eye: 14 February 2025
M Ashley v HMRC
IN BRIEF
Read all
Salaried members update
Themes in UK corporate tax disputes for 2025 (and beyond)
JVs and the top-up taxes: does HMRC’s draft guidance bring clarity?
Reflections on the Budget fallout – three months on
BlueCrest: the CA ruling on Condition B
MOST READ
Read all
Tweaking the Temporary Repatriation Facility
UK suspends Russia and Belarus Double Tax Treaties
M Ashley v HMRC
US ‘rejects very nature’ of UN tax talks
AAA Oriental Ltd v HMRC