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Issue 1516
Home
Issue
Issue 1516
Issue 1516
21 January, 2021
Analysis
What next for US tax policy?
Luxembourg convertibles: deeply discounted securities?
The OTS: the story so far
Private client review for January 2021
Back to basics: Incorporation relief
In brief
Tax deadlines
EU watch: The agenda for 2021
Covid-19 and transfer pricing
News
HMRC manual changes: 22 January 2021
HMRC urged to review gaps in support
CJRS guidance
CIOT Budget representations
Hybrids and other mismatches
VAT accounting: NI and GB
VAT second-hand car scheme
Customs pre-lodgement model
Importing goods in luggage
HMRC focus on compliance work
Estonia ratifies BEPS MLI
Germany double tax convention
Office of the US trade representative finds UK DST to be discriminatory
EU Council publishes revised public CbCR proposal
OECD holds public consultation on pillar one and pillar two blueprints
EC launches consultation on digital levy
Physical signature required for 2019/20 NRL returns
Stamp taxes newsletter
Excise notices reflect end of Brexit transition
UK integrated tariff schedule
Cases
Padfield v HMRC
Other cases that caught our eye: 22 January 2021
Wilmslow Financial Services plc (in administration) v HMRC
Hadee Engineering Ltd v HMRC
One minute with
One minute with... Deepesh Upadhyay
EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
NEWS
Read all
Urgent action could be required on non-dom ‘double remittances’
HMRC set out Pillar Two territories
Additional information requirements for creative industry claims updated
Private schools VAT challenge
HMRC increase late-payment interest rates
CASES
Read all
St Patrick’s International College Ltd and others v HMRC
Morgan Lloyd Trustees Ltd v HMRC
HMRC v Bolt Services UK Ltd
Other cases that caught our eye: 4 April 2025
HMRC v Innovative Bites Ltd and another
IN BRIEF
Read all
Excluded property trusts and 6 April 2025
IR35, staffing companies and the small company threshold
Country-by-country reporting goes public
When is 20% not 20%?
Are multiple trusts still a viable IHT planning strategy?
MOST READ
Read all
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
Concerns remain over Making Tax Digital
HMRC closing in on tax avoidance (again)
V Louwman v HMRC
B Lynch v HMRC