After a surprisingly eventful January, Peter Vaines brings us the first edition of the UK Tax Bulletin for 2021. Jam-packed with insights and analysis as always, there is good news regarding Brexit’s effect on DAC6, and some slightly less positive news about HMRC’s approach to the increasingly complicated ‘new’ Business Asset Disposal Relief. You will find insight into how the Upper Tribunal considers Partial Closure Notices, further guidance on tainting and the deemed domicile regime, and some interesting developments in the matter of third-party access to documents presented as evidence. All this, along with the latest rates of inflation and interest, can be found here, and should not be missed!
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