Issue 1545

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