Author: Clare Bouwer

UK Tax News - Issue 5 (2021)

Topics include:

• SDLT saving scheme using annuity ineffective on basis of Ramsay;
• HMRC provides guidance on approach to off-payroll working rules compliance;
• GAAR Panel finds scheme to avoid loan to participator charge not reasonable;
• Ramsay defeats “dividend replacement” avoidance scheme;
• Overpayment for parking was consideration for VAT purposes;
• Covid-19: Guidance on how to pay deferred VAT