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Tax news in brief


Published: 15 Sep 2021 Update History

Highlights from the broader tax news week ending 15 September, which includes: applications open for three deputy judges for the UTT; income tax exemptions for players and officials at Euro 2020 and UEFA Super Cup matches in the UK; HMRC combines group VAT registration forms VAT50 and VAT51; and the UK and Switzerland agree deal on social security payments.

Could you be a Deputy Judge for the Upper Tribunal Tax?

Tax accountants and chartered tax advisers with seven years post-qualification experience and knowledge of the law are encouraged to consider applying to become a Deputy Judge of the Upper Tribunal (Tax). Candidates must have experience as a practitioner having dealt with complex and high value tax issues in direct tax, indirect tax, or both. The Judicial Commission is encouraging applications from all groups currently under-represented in the judiciary. There are three vacancies and the closing date for applications is 28 September at 13:00. Read full details of eligibility and the role.

Euro 2020 and UEFA Super Cup – income tax exemptions

HMRC has published information on two sets of regulations providing income tax exemptions for non-resident, UEFA-accredited participants in the Euro 2020 and UEFA Super Cup matches hosted in the UK during 2021. The rules provide exemptions for non-UK resident players, officials and “other designated individuals participating in, or otherwise involved with,” the matches. The policy papers confirm that the exemption applies only to income directly related to participating in the event and to services and duties performed specifically for the event. Those affected by the rules will also not be subject to the withholding tax obligations that would otherwise apply.

HMRC combines group VAT registration forms

As of 13 September, group VAT registration and amendments can be made using a single form (VAT50/51) rather than two separate forms. Previously applications would have been made using form VAT50 and details of each company or corporate body in the group were provided using  form VAT51. HMRC has updated its guidance in VAT notice 700/2 confirming the use of the new form.

UK and Swiss deal on social security payments

On 9 September the UK and Switzerland signed a Convention on Social Security Coordination ensuring that cross-border workers and employers will only be liable to pay social security contributions in one state at a time. Under the convention workers will receive social security entitlements in the country in which they are working, including healthcare cover and uprated state pensions. Eligible individuals travelling to either country will also have access to healthcare using a European Health Insurance Card or its UK successor, the Global Health Insurance Card. The convention will not be enacted until the UK and Switzerland have complied with all statutory and constitutional requirements. HMRC expects that the legislation to be in place from October 2021. Read more.

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