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Issue 1530
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Issue 1530
Issue 1530
6 May, 2021
Analysis
The Biden administration’s international tax proposals: will they fly?
Euromoney and the main purpose test: is the case law consistent?
Using the Principal VAT Directive after Brexit
Back to basics: R&D tax reliefs
The VAT review for May 2021
In brief
IR35: brave new world
Mehrban: staleness takes the biscuit
EU watch: hello DEBRA
Lessons from tax reform for tackling carbon emissions
News
HMRC manual changes: 7 May 2021
New residential property developer tax proposed
Brexit: the first 100 days
Customs declaration requirements
Stamp duty reliefs and exemptions
New EU-wide VAT e-commerce rules
Extended loss carry-back for businesses
Pension schemes newsletter published
Financial Services Act receives royal assent
PAYE online for agents
OECD and CREDAF strengthen tax co-operation links
EU ratifies UK trade agreement
UK tariff version 1.3
Preferential import duty arrangements
VAT road fuel scale charges
Charities: gift aid on waived refunds
Working through an umbrella company
Cases
Skatteforvaltningen v Solo Capital Partners LLP
M Shaw v HMRC
British Telecommunications Plc v HMRC
C Hoyle and others v HMRC
Other cases that caught our eye: 7 May 2021
One minute with
One minute with... Catherine Hall
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
Tax Journal authors for March
HMRC closing in on tax avoidance (again)
Finance Act 2025 enacted
MPs press ahead with NICs increases
ATED chargeable amounts increased
CASES
Read all
HMRC v Innovative Bites Ltd and another
PD & MJ Ltd v HMRC
LR R&D LLP v HMRC
Other cases that caught our eye: 28 March 2025
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
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
HMRC manual changes: 21 March 2025