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Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
Pensions & investments
Trusts & estates
Real estate taxes
Property taxes
REITs
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Tax policy & administration
Anti-avoidance
Appeals
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Issue 1539
Home
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Issue 1539
Issue 1539
8 July, 2021
Analysis
A new era for the UK patent box
Tax and the City review for July 2021
State aid and tax rulings: latest developments
SKAT and the revenue rule
In brief
Balhousie and purposive construction
Walewski and mixed partnerships
Historic agreement on international reform
News
HMRC manual changes: 9 July 2021
Consensus on international tax reform ... almost
MTD: policy update
Tax returns and the SEISS
SEISS 5th grant: Treasury Direction
Updated guidance on loss carry-back
HMRC’s compliance approach for large business
Correction of VAT regs date
Repayment of VAT to overseas businesses
VAT: option to tax
UK emissions trading scheme
OECD tax report to G20
Austria tax treaty
Customs guidance roundup
OTS report on use of third-party data
Fraud risk of covid schemes
Collecting tax debts after coronavirus
Consultation on business rates revaluations
Cases
R (oao Haworth) v HMRC
K Murphy v HMRC
K and DBKAG
HMRC v J Wilkes
Other cases that caught our eye: 9 July 2021
One minute with
One minute with... Annette Beresford
Reports
Historic agreement on international reform
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
ScottishPower: payments under settlement agreements
US ‘rejects very nature’ of UN tax talks
M Ashley v HMRC