Tax News Highlights - January 2021

In this podcast, Zoe Andrews and Tanja Velling provide an update on tax aspects of the EU-UK Trade and Co-operation Agreement, OECD guidance on the transfer pricing implications of COVID-19, a House of Lords report giving short shrift to a number of Government proposals and plans to withdraw Revenue and Customs Brief 12/2020 on the VAT treatment of early termination fees and compensation payments. The podcast also covers the Court of Appeal decision in Development Securities on corporate tax residence, and the Upper Tribunal decisions in Gallaher on exit taxes, Stephen Warshaw on the definition of “ordinary share capital” and Embiricos on partial closure notices.