Issue 1525

Analysis

• Tax day: expectations dashed
• Tax day 2021: the key announcements
• The changing landscape for non-resident corporate landlords
• Contentious tax quarterly
• International review for March 2021
• VAT, fintech and the payment transfer exemption

News

• HMRC manual changes: 26 March 2021
• Timely payment raises questions
• Late-payment deadline reminder
• HMRC guidance: 24 March 2021
• Consultation on judicial review reforms
• Tackling promoters of tax avoidance
• European Council adopts new rules to strengthen administrative cooperation in the field of taxation
• European Committee assesses public CbC reporting
• Gibraltar tax agreement
• Customs: classification of goods
• Customs: preferential trade arrangements
• Freeports bidding prospectus
• VAT reverse charge
• VAT and the sharing economy
• VAT: option to tax
• VAT: temporary changes to partial exemption methods
• Tax-exempt heritage assets scheme
• Pensions auto-enrolment earnings trigger
• Insolvency moratorium extension
• Bulk appeal for late returns
• Tribunal practice directions

Cases

• Cases: Spring 2021 review

One minute with

• One minute with... Sam Grodzinski QC