Issue 1485

Analysis

• The VAT review for May 2020
• HMRC’s response to the Covid-19 pandemic
• Raising standards in the tax advice market
• As the economy plunges, tax revenues take a huge hit
• Covid-19: an international tax pandemic?
• IR35: far from a fallow year
• Entrepreneurs’ relief: the anti-forestalling rules

In brief

• Inverclyde: a retrospective line in the sand
• Waiving remuneration
• Libra 2.0: taxing problems remain
• Covid-19 and tax digitalisation
• Covid-19: implications for tax investigations and disputes

News

• Lords committee calls for rethink on IR35
• Coronavirus job retention scheme rolls out
• CJRS: applications for employees with no NI number
• CJRS: interaction with insolvency proceedings
• CJRS: written consent to furlough employees
• CJRS: re-engaged employees
• Bounce back loan scheme for SMEs
• Self-employment income support scheme webinar
• Pensions tax changes for returning workers
• Land and buildings transaction tax: additional dwelling supplement
• Transfers of land before December 2003
• Updated VAT road fuel scale charges
• HMRC VAT cases update
• New VAT mini one-stop shop rate for Spain
• OECD draft model reporting rules for platform operators
• Finance Bill 2020 passes second reading
• HMRC consultation deadlines extended
• Disputes backlog following general stay of proceedings
• Spotlight 55: umbrella company schemes
• HMRC manuals: 29 April 2020
• HMRC guidance: 29 April 2020

Cases

• Union Castle v HMRC and Ladbrokes v HMRC
• Looney and another v HMRC
• HMRC v Royal Opera House Covent Garden Foundation
• HMRC v Bella Figura Ltd

One minute with

• One minute with... Will Smith