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Home
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Issue 1544
Home
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Issue 1544
Issue 1544
9 September, 2021
Analysis
Basis period reform: a simplification with complications
Tax and the City review for September 2021
KSM Henryk Zeman: FTT and legitimate expectation revisited
The VAT payments exemption: a moving Target
Information notices: the domicile match
In brief
It didn’t happen: reversing out of tax schemes
Miller’s tales: HMRC clearances
Four lessons from Ingenious
News
HMRC manual changes: 10 September 2021
‘Coherent plan’ needed for basis period reform, says Law Society
Chancellor announces Autumn Budget date
Tax tribunal users concerned over long delays and lack of engagement
‘A Budget in all but name’: the government announces increases in NICs and tax on dividends
HMRC Worldwide Disclosure Facility penalty assessments
Jamaica and Ukraine commit to start automatic exchange of financial account
Algeria joins the Global Forum
Customs guidance roundup: 9 September 2021
VAT concessionary treatment—counsel's fees
The Value Added Tax (Amendment) Regulations 2021
HMRC updates guidance on accounting for import VAT
Trust registration service opens for non-taxable trusts
Landmark £1.6bn settlement offer from HMRC for entire Eclipse membership
Cases
Other cases that caught our eye: 10th September 2021
The Queen (oao I Clamp and another) v HMRC
Centrica Overseas Holdings Ltd v HMRC
Kwik-Fit Group Ltd and others v HMRC
One minute with
One minute with... Aron Joy
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: 25 October 2024
Government to consult on new corporate re-domiciliation regime
HMRC revamp guidance on EMI independence test
HMRC confirm delay to new employer reporting requirement
Special tax sites designated in Wales
CASES
Read all
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
R (oao Fluid Systems Technologies (Scotland) Ltd and others) v HMRC
Other cases that caught our eye: 25 October 2024
Panayi v HMRC
BTR Core Fund JPUT v HMRC
IN BRIEF
Read all
‘Arrangements’ that disqualify new EMI option grants
A tale from the frontline of SDLT
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
MOST READ
Read all
Wage protections for seafarers brought into force
HMRC manual changes: 18 October 2024
HMRC update ERS guidance for Vermilion
Is direct effect in VAT still alive in 2024?
Other cases that caught our eye: 18 October 2024