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Home
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Issue 1478
Home
Issue
Issue 1478
Issue 1478
5 March, 2020
Analysis
The disguised remuneration regime unpacked
The VAT review for March 2020
HMRC’s revised guidance on s 75A: peppering the target
The Cayman Islands and the EU ‘blacklist’
The difficult task of predicting an unpredictable Budget
In brief
Transactions in securities: the motive test
Self's assessment: to boldly go where no chancellor has gone before?
In-house tax leader: nominations invited
IR35: HMRC stares gift-horse in mouth, sort of
News
HMRC manual update: 6 March 2020
IR35: government confirms ‘light touch’ to penalties for first 12 months
Draft legislation for loan charge refund scheme
Contractor loan schemes using umbrella companies
Van benefit and car and van fuel benefit uprating
Automatic enrolment thresholds
Deemed domicile: professional bodies revise Q&As
Income tax exemption for overseas participants in Euro 2020
New VAT rules for payment service providers and SMEs
Amended legislation for movements of excise goods
UK approach to future relationship with the EU
European Semester country reports
Portugal ratifies MLI
Official rate drops to 2.25%
HMRC’s family investment companies unit targets HNWIs
HMRC guidance: 4 March 2020
Cases
Credit Suisse Securities (Europe) Ltd and others v HMRC
Red, White and Green Ltd v HMRC
Aures Holdings v Odvolaci financni reditelstvi
Volkswagen Financial Services (UK) Ltd v HMRC
Clark v HMRC
Other cases that caught our eye: 3 March 2020
One minute with
One minute with... Mamuna Farooq
Practice guides
The disguised remuneration regime unpacked
EDITOR'S PICK
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
1 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
2 /7
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
3 /7
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
4 /7
Burlington in the UT: a clearer approach
Kyle Rainsford
5 /7
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
6 /7
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
NEWS
Read all
HMRC manual changes: 26 July 2024
Government’s ‘fiscal lock’ is welcome but ‘rather theatrical’, says IFS
EU Council reiterates concerns over UN framework
OECD’s ICAP documents
XST’s three priorities for HMRC
CASES
Read all
Centrica Overseas Holdings Ltd v HMRC
HMRC v GE Financial Investments
A Outram and another v HMRC
Other cases that caught our eye: 26 July 2024
Finanzamt T II v S
IN BRIEF
Read all
Lease extensions and the 3% surcharge
What next for ISA fractional shares?
HMRC service standards: where next?
SDLT: residential or not?
HMRC service standards: where next?
MOST READ
Read all
The dirty dozen
VAT on private school fees
The statutory residence test: ten things we find very difficult about you
Labour rules out return of pensions lifetime allowance
Reeves rules out emergency Budget