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Issue 1545
Home
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Issue 1545
Issue 1545
16 September, 2021
Analysis
Funding health and social care - or the art of plucking the goose
BEPS 2.0: the two-pillar approach
Private client review for September 2021
Does the international agreement on the OECD pillars mark the end of trade wars on digital taxes?
Jersey’s economic substance for partnerships rules
Murphy: earnings as profits and settlement payments
In brief
Eclipse film partnerships settlement opportunity
Indirect effects: the FTT’s public law jurisdiction
The birth of a whole new tax: the HSC levy
News
HMRC manual changes: 17 September 2021
Health and Social Care Levy Bill
HMRC ramps up investigations into enablers
HMRC granted leave to appeal in Wilkes
HMRC guidance: 15 September 2021
HMRC Customer engagement and support team
POTAS: no exemption for promotion structures
DOTAS reporting obligations
Taiwan tax treaty
Voluntary disclosures involving offshore matters
Customs guidance roundup
Customs duty: claims for relief
Movements of goods between NI and the EU
VAT refunds on cars
Coronavirus support scheme direction
Pensions triple lock
Tonnage tax training requirement
Winding-up petitions
Company moratorium procedure
CBI warns against further corporate tax rises
Cases
HMRC v Redbox Tax Associates LLP
Babylon Farm Ltd v HMRC
Other cases that caught our eye 17th September 2021
Fashion On The Block Ltd v HMRC
One minute with
One minute with… Jim Harra
EDITOR'S PICK
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
1 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
2 /7
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
3 /7
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
4 /7
Burlington in the UT: a clearer approach
Kyle Rainsford
5 /7
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
6 /7
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
NEWS
Read all
HMRC manual changes: 26 July 2024
Government’s ‘fiscal lock’ is welcome but ‘rather theatrical’, says IFS
EU Council reiterates concerns over UN framework
OECD’s ICAP documents
XST’s three priorities for HMRC
CASES
Read all
Centrica Overseas Holdings Ltd v HMRC
HMRC v GE Financial Investments
A Outram and another v HMRC
Other cases that caught our eye: 26 July 2024
Finanzamt T II v S
IN BRIEF
Read all
Lease extensions and the 3% surcharge
What next for ISA fractional shares?
HMRC service standards: where next?
SDLT: residential or not?
HMRC service standards: where next?
MOST READ
Read all
The dirty dozen
VAT on private school fees
The statutory residence test: ten things we find very difficult about you
Labour rules out return of pensions lifetime allowance
Reeves rules out emergency Budget