Issue 1483

Analysis

• Covid-19: corporate residence in a world without travel
• Private client review for April 2020
• How to handle the taxation of restructuring transactions
• Customs and the Northern Ireland Protocol
• The stings in the tail of Chancellor Sunak’s announcement

In brief

• Covid-19: the temporary framework for fiscal state aid
• EU watch: European Commission’s tax measures to support coronavirus efforts
• Self's assessment: Covid-19 – after the crisis, what next?
• Partnership returns: a tale of two enquiries

News

• HMRC manual update: 16 April 2020
• Chancellor extends business interruption loan scheme and updates JRS guidance
• SRT relaxation for work on Covid-19
• Job retention scheme to launch on 20 April
• Chancellor announces Covid-19 funding for frontline charities
• HMRC confirms light touch for CGT 30-day payment deadline
• Freeports consultation extended
• Guidance on tax residency impacts of Covid-19
• UK/Gibraltar DTC enters into force
• OECD releases follow-up tax dispute resolution peer reviews
• San Marino ratifies multilateral BEPS convention on tax treaties
• OTS extends opportunity to discuss claims and elections review
• Digital services tax guidance
• Pensions automatic enrolment thresholds
• Loan charge and Covid-19
• Trust registration service update
• European Commission suspends customs duties and VAT on medical supplies
• Import duty not eligible for Covid-19 VAT deferral
• VAT MOSS exchange rates
• Verifying the destruction of spoilt beer during Covid-19
• Customs declarations and authorisations during Covid-19
• OECD publishes eight new tax transparency peer reviews
• NAO report on HMRC performance
• Scottish devolved taxes legislation
• HMRC toolkits updated

Cases

• A Banks v HMRC
• T Gardarsson t/a Action Day a Islandi v HMRC
• R (on the application of Amrolia) v HMRC; R (on the application of Ranjit-Singh) v HMRC
• SC Terracult v Direcţia Generală Regională a Finanţelor Publice Timişoara
• Leisure, Independence, Friendship and Enablement Services Ltd v HMRC; and Learning Centre (Romford) Ltd v HMRC
• Zipvit v HMRC

One minute with

• One minute with… Jenny Doak

Practice guides

• How to handle the taxation of restructuring transactions