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Issue 1541
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Issue 1541
Issue 1541
22 July, 2021
Analysis
Legislation day: what you need to know
Haworth: the Supreme Court’s ruling on follower notices
Back to basics: SDLT and partnerships
Private client review for July 2021
Tax and technology: horizon scanning
In brief
Delivering the European green deal
Partnership expenses
Information overlord
News
HMRC manual changes: 23 July 2021
UK government considers NICs rise
Tax ‘legislation day’
Timely payment of tax
Electronic stamp duty service
NICs for overseas workers
Trust registration service
IHT online guidance tool
EU VAT exemption for covid supplies
UK trade preferences scheme
Customs guidance roundup
HMRC ramps up investigations
Tax administration framework
Publishing details of deliberate tax defaulters
Collecting tax debts after coronavirus
HMRC guidance: 21 July 2021
Agent update
NICs Bill: remaining stages
HMRC updates GAAR guidance
GAAR panel opinion on loan scheme
Cases
HMRC v Candy
Charles Tyrwhitt LLP v HMRC
Target Group Ltd v HMRC
Other cases that caught our eye: 23 July 2021
Kandore Ltd and others v HMRC
One minute with
One minute with... Julian Hickey
EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
Read all
HMRC manual changes: 1 November 2024
Chancellor targets businesses with CGT and IHT reforms
Spotlight on LLPs and disguised remuneration arrangements
New HMRC guidance for taxpayers on rental income
Land transaction tax in Wales: relief for special tax sites
CASES
Read all
GCH Corporation Ltd and others v HMRC
Abbeyford Caravan Company (Scotland) Ltd v HMRC
S Lefort v HMRC
Other cases that caught our eye: 1 November 2024
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
IN BRIEF
Read all
Autumn Budget 2024: a tax hike with familiar terrain
Autumn Budget 2024: tax on corporates
Autumn Budget 2024: private equity reforms - a mixed bag
Autumn Budget 2024: non-doms - the end of an era
Autumn Budget 2024: nothing too scary about CGT
MOST READ
Read all
‘Arrangements’ that disqualify new EMI option grants
A tale from the frontline of SDLT
Pillar Two and funds: there is no panacea
GCH Corporation Ltd and others v HMRC
Autumn Budget 2024: IHT - APR and BPR reform