Issue 1481

Analysis

• April 2020 tax changes
• International review for March 2020
• Covid-19: the tax fallout
• Coronavirus: tax and business checklist
• Transfer pricing for financial transactions: what just changed?

In brief

• Tax tribunal response to Covid-19
• IR35 changes postponed to April 2021: implications for suppliers and users
• A first look at Finance Bill materials

News

• Chancellor announces coronavirus job retention scheme
• NRCGT on property-rich collective investment vehicles
• NICs disregard for voluntary office holders’ expenses
• Employer-provided welfare counselling
• Statutory residence test guidance revised for Covid-19
• CGT annual exemption for 2020/21
• OECD second peer review on treaty shopping
• Finance Bill 2020 published
• Further revision to HMRC late payment interest rates
• Making tax digital review published
• HMRC stops automatically issuing paper self-assessment returns
• EU exit regulations for tonnage tax and personal allowances
• HMRC responds to PAC recommendations on performance
• Courts and Tribunals proceedings revised for Covid-19
• HMRC guidance: 25 March 2020
• HMRC manual tracker: 26 March 2020

Cases

• Sherrington and others v HMRC
• Esso Exploration and Production UK Ltd and others v HMRC
• Myles-Till v HMRC
• P Malde v HMRC
• Blackrock Investment Management (UK) Ltd

One minute with

• One minute with… Karl Mah