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Tax news from December 2020

Latest news on the UK tax system, brought to you by the ICAEW Tax Faculty.

National insurance thresholds for 2021/22

23 December 2020: Clarity emerges concerning the re-rating of national insurance contributions as ministerial statement confirms that September's consumer price index will be used as the basis for limits and thresholds for 2021/22.

Red flags to navigate DAC 6 hallmarks

15 December 2020: With the first reporting deadline less than two months away, Simon Bird from BDO LLP talks through a risk-based approach to compliance with DAC 6, highlighting practical ways in which entities can recognise the classes of arrangements which might be subject to these rules.

Domestic digital services taxes put pressure on OECD proposals

2 December: The French Government confirmed on 25 November that it would be issuing notices for payment of its digital services tax, having previously suspended them while the OECD sought to reach a multilateral agreement on the taxation of the digital economy.