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INDIRECT TAXES
Further provisions for draft Finance Bill 2021
Lexis®PSL Tax report on the further draft legislation for Finance Bill 2021 and related materials and consultations published last week.
20 questions on tax and Covid-19
Peter Clements
Josh Critchlow
Laura McDaniel
Sarah Bond
The tax implications of Covid-19 is something all businesses are now grappling with. Freshfields’ London tax team answers the key questions.
April 2020 tax changes
Dan Nazarian
Natalie Backes
Michelle Robinson
Donna Huggard
Experts at Deloitte explain what's changing from April.
Brexit: don’t panic (yet)
Richard Asquith
The challenges are yet to come, writes Richard Asquith (Avalara).
Revised Brexit deal: changes and risks
Richard Asquith
What are the tax and customs implications of new Withdrawal Agreement and non-binding post-Brexit Political Declaration? Richard Asquith (Avalara) reviews.
FA 2019: stamp taxes
Mike Dalton
There were only a small number of changes to stamp taxes introduced by the Finance Act, but they are quite a mixed bunch. They range from a fundamental change to the SDLT return filing deadline, through a welcome relief for first-time buyers who are...
FA 2019: VAT groups
Stuart Walsh
In a response to the 2015 decision of the CJEU in Larentia + Minerva (Case C-108/14)), FA 2019 Sch 18 changes the UKs rules on VAT groups to allow individuals and partnerships to become members of VAT groups. The new rules do not come into...
April 2019 tax changes
Dan Nazarian
Mark Groom
Patricia Mock
Donna Huggard
This report, which sets out the key tax changes taking effect from April, was prepared by Deloitte’s Mark Groom (partner), Patricia Mock (tax director), Dan Nazarian (associate director) and Donna Huggard (associate director).
VAT review for March 2019
Nick Cronkshaw
Gary Barnett
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
P N Bewley v HMRC
What is a dwelling?
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204
EDITOR'S PICK
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
1 /7
Self’s assessment: Reforms to APR
Heather Self
2 /7
The new Overseas Workday Relief regime: worse than before?
Steve Wade
3 /7
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
4 /7
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
5 /7
Tax Journal's 2024 Autumn Budget coverage
6 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
7 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
Self’s assessment: Reforms to APR
Heather Self
The new Overseas Workday Relief regime: worse than before?
Steve Wade
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
NEWS
Read all
Tax Journal authors for November 2024
HMRC manual changes: 6 December 2024
Exchequer Secretary committed to MTD timetable following ‘robust’ conversations with HMRC
MTD: catching up with digital records
No new side hustle tax, HMRC confirm
CASES
Read all
Stage One Creative Services Ltd v HMRC
R Grint v HMRC
L v HMRC
Other cases that caught our eye: 6 December 2024
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
IN BRIEF
Read all
A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
Time for a replacement wealth tax?
Refinitiv: not so clear cut
MOST READ
Read all
The Supreme Court’s ruling in Cobalt Data Centre: golden opportunity lost
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
The Tower One St George Wharf Ltd v HMRC
Stage One Creative Services Ltd v HMRC
HMRC v The Taxpayer and others