Legal News

Tax weekly highlights—5 August 2021

Published on: 05 August 2021
Published by: LexisPSL
  • Tax weekly highlights—5 August 2021
  • In this issue:
  • Business taxes
  • Court of Appeal restores first instance decision on trading with a view to profit (Ingenious Games v HMRC)
  • Taxes management and litigation
  • Supreme Court finds taxpayer is estopped by convention from denying validity of HMRC’s enquiry (Tinkler v HMRC)
  • International
  • New consultation on reporting rules for digital platforms
  • New OECD data highlights importance of international tax reforms
  • OECD updates transfer pricing country profiles to include new fields on financial transactions and permanent establishments
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) the Court of Appeal’s judgment in Ingenious Games, about whether film partnerships were trading with a view to profit, (2) the Supreme Court’s judgment in Tinkler, in which the taxpayer was estopped from denying the validity of an HMRC enquiry, and (3) a new HMRC consultation on reporting rules for digital platforms. or take a trial to read the full analysis.

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