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Issue 1528
Home
Issue
Issue 1528
Issue 1528
22 April, 2021
Analysis
The taxation of receivables finance transactions
Conflicts in the tax code: two case studies
Wellcome Trust and the reverse charge
Stamp duty on insurance linked securities
Private client review for April 2021
In brief
Hoey: credit for PAYE tax not deducted
Q-GmbH and the VAT insurance exemption
Foundation Partners: a new concept in tax
Want to pay more tax?
News
HMRC manual changes: 23 April 2021
Finance Bill 2021 changes passed
Further CJRS Direction
Agent update: issue 83
VAT deferral scheme: penalties
Customs guidance roundup
Insufficient ‘value shifting’ shown to warrant wholesale VAT changes, says CIOT
OECD report on digital platforms
OECD tax dispute resolution peer reviews
Finance Bill feedback
OTS review of HMRC’s taxpayer guidance
HMRC guidance: 21 April 2021
Cases
S Hoey v HMRC
M Group Holdings Ltd v HMRC
Euromoney Institutional Investor plc v HMRC
Other cases that caught our eye: 23 April 2021
One minute with
One minute with... Nicholas Gardner
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
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
Peter Rayney
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
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 1 November 2024
Chancellor targets businesses with CGT and IHT reforms
Spotlight on LLPs and disguised remuneration arrangements
New HMRC guidance for taxpayers on rental income
Land transaction tax in Wales: relief for special tax sites
CASES
Read all
GCH Corporation Ltd and others v HMRC
Abbeyford Caravan Company (Scotland) Ltd v HMRC
S Lefort v HMRC
Other cases that caught our eye: 1 November 2024
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
IN BRIEF
Read all
Autumn Budget 2024: a tax hike with familiar terrain
Autumn Budget 2024: tax on corporates
Autumn Budget 2024: private equity reforms - a mixed bag
Autumn Budget 2024: non-doms - the end of an era
Autumn Budget 2024: nothing too scary about CGT
MOST READ
Read all
‘Arrangements’ that disqualify new EMI option grants
Pillar Two and funds: there is no panacea
A tale from the frontline of SDLT
Government to consult on new corporate re-domiciliation regime
Consultation tracker