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TAX POLICY
Tax changes from April 2021
Dan Nazarian
Natalie Backes
Michelle Robinson
Donna Huggard
This report sets out the key tax changes effective from April. It was prepared by Natalie Backes, Donna Huggard, Dan Nazarian and Michelle Robinson of Deloitte.
The problem with HMRC clearances
Martin Walker
Mark Bevington
With HMRC increasingly challenging and rescinding clearances, the certainty
provided by pre-clearing transactions has faded, write Martin Walker and
Mark Bevington (ADE Tax).
Tax administration shaping tax reform: does employment status matter for tax?
Judith Freedman
Tax administration should be central to the tax design process, writes Professor Judith Freedman (Oxford University).
Brexit: tax competition between the UK and the EU27
David Haworth
Alison Dickie
Alison Dickie and David Haworth (Freshfields Bruckhaus Deringer)
consider whether the Brexit deal paves the way for a low-tax and less regulated
UK tax environment.
International tax cooperation with the EU post-Brexit
Jason Collins
Catherine Robins
Now that the Brexit transition period has ended, where does this leave the
UK’s administrative cooperation with other jursidictions, ask Jason Collins
and Catherine Robins (Pinsent Masons).
What next for US tax policy?
Donald L Korb
Andrew Solomon
Donald L. Korb and Andrew Solomon (Sullivan & Cromwell) discuss President Biden's proposals for US tax policy.
The OTS: the story so far
Bill Dodwell
Bill Dodwell, tax director of the Office of Tax Simplification, considers the OTS's role in the tax
landscape since its establishment in 2010.
The TCA rules of origin
Jonathan Main
Jonathan Main (MHA Moore and Smalley) explains the new rules of origin
that underpin the free trade agreement between the UK and the EU.
Freeports in England: the tax offering
Tim Jarvis
Robert O'Hare
Tim Jarvis and Robert O’Hare (Squire Patton Boggs) examine the English
freeports tax offering and consider whether it provides an insight on
government policy more generally.
With every lockdown the fiscal hole gets bigger
David Smith Economics expert
A third national lockdown is bad news for the economy and will add to an already huge budget deficit, fuelling the debate about how to fill the fiscal hole, as David Smith reports.
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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
HMRC manual changes: 4 April 2025
Urgent action could be required on non-dom ‘double remittances’
HMRC set out Pillar Two territories
Additional information requirements for creative industry claims updated
Private schools VAT challenge
CASES
Read all
St Patrick’s International College Ltd and others v HMRC
Morgan Lloyd Trustees Ltd v HMRC
HMRC v Bolt Services UK Ltd
Other cases that caught our eye: 4 April 2025
HMRC v Innovative Bites Ltd and another
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
Private schools VAT challenge
HMRC closing in on tax avoidance (again)
HMRC v Innovative Bites Ltd and another
Excluded property trusts and 6 April 2025
HMRC’s whistleblower reward scheme: what we know so far