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IN BRIEF

Views on recent developments in tax.

Potential treasury tax implications of Covid-19
Potential tax implications for corporates.
7 May 2020
Zero-rating of electronic publications
Card image Bryn Reynolds
Card image Jo Crookshank
The government has brought forward plans to zero-rate electronic publications to 1 May 2020.
7 May 2020
McMillan shines light on HMRC’s review process
Card image Patrick Way
A recent tribunal case seems to confirm what some practitioners have long suspected: HMRC’s review process is not fit for purpose.
7 May 2020
EU watch: is tax back to normal?
Card image Johan Barros
What to expect over the next few months.
6 May 2020
Inverclyde: a retrospective line in the sand
Card image Sarah Stenton Lisa Vanderheide Lee Ellis
The introduction of retrospective legislation to fix enquiry framework issues for LLPs shows how far HMRC is prepared to go to protect its position. 
30 April 2020
Waiving remuneration
Card image Peter Vaines
Waiving remuneration that is due will have adverse tax consequences, unless HMRC can be persuaded to come to the rescue.  
30 April 2020
Libra 2.0: taxing problems remain
Card image Rob Sharpe
The Facebook-led Libra Association rethinks its plans for a digital currency, but taxing problems remain.
26 April 2020
Covid-19 and tax digitalisation

Digitalisation of tax will be key to recouping public spend, now expected to top £273bn, during the Covid-19 crisis, writes Andy Mills (Tax Systems). 

22 April 2020
Covid-19: implications for tax investigations and disputes
Card image Ashley Greenbank
HMRC is pedalling lightly on some aspects of tax investigations during the current Covid-19 pandemic, but that does not mean that potential tax liabilities have been forgotten.
15 April 2020
Covid-19: the temporary framework for fiscal state aid
Card image Kelly Stricklin-Coutinho
Details of the European Commission’s temporary arrangement. 
13 April 2020
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