Issue 1538

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