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Home
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Issue 1508
Home
Issue
Issue 1508
Issue 1508
5 November, 2020
Analysis
5MLD: major changes to the UK trust register
Newey redux
The VAT review for November 2020
Cross-border remote workers: PAYE issues
Practical aspects of HMRC’s retrospective change on VAT and contract terminations
In brief
The SDLT surcharge: residence issues
BEPS 2.0: implications for asset managers
VAT appeal potentially impacts the insurance exemption
News
HMRC manual changes: 6 November 2020
Coronavirus support schemes extended
Bank levy: loss absorbing instruments
Annual investment allowance
Disposals of UK land by non-resident companies
Sick pay rebate scheme
CIOT makes case for integrating business rates with UK tax regime
UK property rich CIVs
Healthcare professionals’ life insurance payments
ISAs and authorised open-ended property funds
VAT: option to tax
VAT refunds to museums and galleries
VAT: private sonography services
VAT and import duty on medical supplies
Proposal to extend temporary VAT measures to coronavirus vaccines and testing kits
VAT MOSS rates: Austria
SDLT holiday cliff-edge
DAC 6 guide
BEPS action 13 peer reviews
MLI ratifications
Czech Republic convention updated
Time to pay arrangements
HMRC guidance: pensions update
Cases
Total E&P North Sea UK Ltd and another v HMRC
University of Southampton Students’ Union v HMRC
Swanage Sea Rowing Club v HMRC
Other cases that caught our eye
One minute with
One minute with... Danny Blum
EDITOR'S PICK
When tax goes wrong
Michael Thomas KC
1 /7
VAT on food: conflicting confections and deemed delicacies
Max Schofield
2 /7
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
3 /7
Labour’s tax plans: aiming at the wrong target?
James Quarmby
4 /7
The non-doms reforms: a practitioner view
Helen McGhee
5 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
6 /7
What the Budget means for non-UK resident trusts
Edward Hayes
7 /7
When tax goes wrong
Michael Thomas KC
VAT on food: conflicting confections and deemed delicacies
Max Schofield
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
Labour’s tax plans: aiming at the wrong target?
James Quarmby
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
NEWS
Read all
HMRC manual changes: 17 May 2024
Taxpayers let down by poor HMRC customer service, says NAO
New HMRC guidelines on football agent contracts
Voluntary office holders’ travel expenses
EU Council reaches agreement on FASTER Directive
CASES
Read all
Kwik-Fit Group Ltd and others v HMRC
Beech Developments (Manchester) Ltd and others v HMRC
G Graham t/a Skin Science v HMRC
Other cases that caught our eye: 17 May 2024
C Upham and others v HSBC UK Bank plc
IN BRIEF
Read all
Paddocks: horse sense?
A Kwik decision from the Court of Appeal
Notification of liability
Kwik-Fit on unallowable purpose
PAYE: IR35 ‘set-off’ rules
MOST READ
Read all
Back to BlackRock: the Court of Appeal restores order
When tax goes wrong
The taxation of carried interest: where are we now?
HMRC to engage on non-dom changes, while Labour considers investment incentive
IR35: spotting and responding to an HMRC enquiry