IN BRIEF

The tribunal decides it has jurisdiction to determine domicile in closure notice applications. 

When they’re not a ‘person’. 

The outcry against coronavirus profiteering has led to calls for the government to give the Competition and Markets Authority emergency powers to pursue businesses which are exploiting customers during the emergency. Would it not be easier and quicker to give HMRC the necessary powers? 

EU proposes extending the DAC 6 reporting deadlines by 12 weeks. 

In our continuing series, Heather Self examines the tax issues that make the headlines in the national press. This week, should tax avoiding businesses be denied government support under Covid-19 schemes?

Covid-19 has forced HMRC to adopt electronic means of processing stamp duty on documents that transfer shares. Could HMRC be convinced to make these temporary measures permanent? 

Potential tax implications for corporates.

The government has brought forward plans to zero-rate electronic publications to 1 May 2020.

A recent tribunal case seems to confirm what some practitioners have long suspected: HMRC’s review process is not fit for purpose.