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Home
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Issue 1543
Home
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Issue 1543
Issue 1543
2 September, 2021
Analysis
The UK asset holding company regime: a quacking idea!
Taxation of REITs: ringing in the changes
International review for August 2021
The public finances are on the mend, but the Treasury’s still worried
International issues: mitigating controversy
Tax on establishing a business in Australia
The VAT review for August 2021
In brief
HMRC's draft guidance on notification of uncertain tax treatments
Litigation on an epic scale
Gotcha! Tinkler and estoppel
Sale and leaseback treated as a composite transaction for input VAT recovery purposes
How to fund social care
News
HMRC manual changes: 3 September 2021
HMRC issues new financial institution notice factsheet
SDLT seeding relief for investment schemes
CIOT responds to business rate review
Customs guidance roundup: 2 September 2021
Togo joins BEPS and two-pillar plan
Pension scheme administrator deadlines
HMRC manual changes: 27 August 2021
Basis period and MTD reform
Scrutiny of tax settlements for large corporates
Large businesses: notification of uncertain tax treatment
Agent update: 25 August 2021
Termination awards and sporting testimonials
VAT treatment of Covid testing services
Retail Export Scheme (Northern Ireland)
Customs safety and security requirements
Customs guidance roundup: 25 August 2021
Late payment penalties and interest harmonisation
Managing agent authorisations
HMRC guidance: 25 August 2021
Chancellor hints at date for Autumn Budget?
Employer Bulletin: August 2021
VAT partial exemption special methods
Plastic packaging tax
Customs guidance roundup
Mutual administrative assistance in tax matters
Barbados joins OECD’s two-pillar plan
HMRC manual changes: 23 August 2021
HMRC guidance: 18 August 2021
HMRC manual changes: 16 August 2021
NICs for overseas workers
CIOT and Law Society challenge need for overhaul of the VAT land exemption
USA tax treaty: agreement reached on 'equivalent beneficiary' status
OECD transfer pricing country profiles
OECD preferential tax regime reviews
75% decline in SDLT investigations in 2020/21
HMRC manual changes: 6 August 2021
HMRC’s FIC Unit disbanded
HMRC’s OCW Unit secures increase in prison time for evaders
HMRC fines DWP £87m
HMRC business by telephone update
SEISS fifth grant Directions
Disguised remuneration loans
NICs Bill 2021
Registering a non-taxable trust
VAT: option to tax
Customs guidance roundup
Digital platforms reporting rules
Data supports international tax reform plans
Scottish Parliament consultation
HMRC guidance: 3 August 2021
Cases
KSM Henryk Zeman Sp Z.o.o v HMRC
Other cases that caught our eye: 3 September 2021
Ingenious Games LLP and others v HMRC
Tinkler v HMRC
The Claimants in the Royal Mail Group Litigation and Royal Mail Group Ltd
Dukeries Healthcare Ltd v Bay Trust International and others
One minute with
One minute with... Nigel Beadsworth
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
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
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
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
Government to consult on new corporate re-domiciliation regime
One minute with... Paul Rosser