Recent HMRC guidance

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Recent HMRC guidance includes:

HMRC Pension schemes newsletter 122: with links to the consultations on how relief at source can affect low earners, and the proposed new collective defined contribution scheme legislation.
New guidance: Pay no import duty and VAT when importing decorations and awards.
CC/FS37: Compliance checks: General anti-abuse rule and notices of binding: updated for FA 2020 changes.
CC/FS34a: Compliance checks: information about the general anti-abuse rule: updated for FA 2020 changes.

Issue: 1499
Categories: News

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The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays

The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays

Philippe Gamito

Tax Journal's 2024 Autumn Budget coverage

Derivatives, repos and stock loans: an overview

Derivatives, repos and stock loans: an overview

Matthew Mortimer , Tamar Ruiz

Lost the battle but winning the war? The Supreme Court’s decision in PGMOL

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

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?

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

The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays

Philippe Gamito

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