Issue 1541

Analysis

• Legislation day: what you need to know
• Haworth: the Supreme Court’s ruling on follower notices
• Back to basics: SDLT and partnerships
• Private client review for July 2021
• Tax and technology: horizon scanning

In brief

• Delivering the European green deal
• Partnership expenses
• Information overlord

News

• HMRC manual changes: 23 July 2021
• UK government considers NICs rise
• Tax ‘legislation day’
• Timely payment of tax
• Electronic stamp duty service
• NICs for overseas workers
• Trust registration service
• IHT online guidance tool
• EU VAT exemption for covid supplies
• UK trade preferences scheme
• Customs guidance roundup
• HMRC ramps up investigations
• Tax administration framework
• Publishing details of deliberate tax defaulters
• Collecting tax debts after coronavirus
• HMRC guidance: 21 July 2021
• Agent update
• NICs Bill: remaining stages
• HMRC updates GAAR guidance
• GAAR panel opinion on loan scheme

Cases

• HMRC v Candy
• Charles Tyrwhitt LLP v HMRC
• Target Group Ltd v HMRC
• Other cases that caught our eye: 23 July 2021
• Kandore Ltd and others v HMRC

One minute with

• One minute with... Julian Hickey