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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: 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
A tale from the frontline of SDLT
Pillar Two and funds: there is no panacea
One minute with... Paul Rosser
Government to consult on new corporate re-domiciliation regime