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IPT
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Residence
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Withholding taxes
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Issue 1479
Home
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Issue 1479
Issue 1479
12 March, 2020
Analysis
Budget 2020: Report of tax measures
Budget 2020: A Budget … done?
Budget 2020: Compliance and enforcement aspects
Budget 2020: The key impacts on SMEs
Budget 2020: Private client measures
Budget 2020: Corporate aspects
Budget 2020: Economics view
Budget 2020: The political perspective
News
HMRC manual tracker
Trade union and think-tank give evidence on IR35 changes
Restricting employment allowance to smaller businesses
Welsh land transaction tax technical guidance
VAT zero-rating for dispensing practitioners after Brexit
VAT fund management exemption
Scottish Landfill Tax
Negotiations on the UK’s future relationship with the EU
Commissioner Gentiloni sets out vision for EU taxation policy
Select committee publishes guidance from HMRC on DAC6
LBTT daily penalties
CIOT update on HMRC powers review
HMRC considers further data for publication
HMRC guidance: 11 March 2020
Cases
R (oao Reid and Emblin) v HMRC; Reid and Emblin v HMRC
Smith & Nephew Overseas Ltd v HMRC
S Fisher and others v HMRC
Northern Lights Solutions Ltd v HMRC
Da Silva v HMRC
Other cases that caught our eye: 13 March 2020
EDITOR'S PICK
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
1 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
2 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
3 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
4 /7
The new Securities Transfer Tax: business as usual?
Georgina West
5 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
6 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
7 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
NEWS
Read all
OECD issues Pillar Two review framework and revised GIR
VAT refund policy change for non-UK members of VAT groups
VAT on fund management services: new HMRC guidelines
Temporary zero rate for domestic electricity
CBAM admin regulations published
CASES
Read all
J Scheckter v HMRC
Luxurico Ltd v HMRC
C Sagar v HMRC
Other cases that caught our eye: 18 September 2026
The Executors of Hunt and others v HMRC
IN BRIEF
Read all
TOGCs and leases
Principal or agent?
HMRC get more bang for their buck
Sanctionable conduct
The end of offshore execution on secondary transactions
MOST READ
Read all
Grand Smile Design Ltd v HMRC
Raising standards without regulating the profession
Consultation tracker
The Executors of Hunt and others v HMRC
HMRC manual changes: 4 September 2026
