Weekly tax brief | 2 February 2021

RSM publishes its Budget tax predictions
George Bull
In normal times – remember those? – predicting the tax contents of the Chancellor’s annual Budget required patient analysis of all the possibilities, wise interpretation of the inevitable straws in the wind and, to be honest, a degree of good fortune. Inspiration and perspiration, you might say. Undeterred by current crises, our team of able tax specialists has carefully scrutinised tax developments so we can today publish our Budget tax predictions.

Is HMRC being mean-spirited regarding the loan charge?
Noel Mooney
The House of Lords inquiry into HMRC’s progress in implementing Sir Amyas Morse’s loan charge review concluded that, 12 months on, HMRC has come up short in a number of areas.

Tax havens are so 2020…
Rachel De Souza
The European Parliament recently commented that the EU’s list of tax havens is ‘confusing and ineffective’. This seems to be stating the obvious, for several reasons.

Moving personal possessions around Europe in a post-Brexit world
Gary Heynes and Brad Ashton
So far, most government information and news reports have concentrated on the impact of Brexit on business, but how does the UK’s departure from the EU affect individuals moving their personal possessions cross border?