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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
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
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
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
NEWS
Read all
HMRC manual changes: 22 November 2024
Tax increases in Scotland could have led to falling revenue, says IFS
NICs Bill published
Making Tax Digital: late-payment penalty anomaly corrected
Energy security investment mechanism: average prices
CASES
Read all
R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
Other cases that caught our eye: 22 November 2024
Syngenta Holdings Ltd v HMRC
The Executors of K Beresford v HMRC
IN BRIEF
Read all
Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
Can a compromise on APR be achieved?
Autumn Budget 2024: IHT winners and losers
Corporate redomiciliation
MOST READ
Read all
Syngenta Holdings Ltd v HMRC
Finance Bill 2025 published
Autumn Budget 2024: IHT winners and losers
Apprenticeship Levy and Employment Allowance: new employer guidelines
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC