Issue 1487

Analysis

• Tax appeals during the Covid-19 pandemic
• Professional Game Match Officials: clarity on mutuality of obligation
• Cum-ex investigations: the UK impact
• State aid under the Northern Ireland Protocol

In brief

• DAC 6 delayed (a bit)
• Self’s assessment: should the government support tax avoiders?
• Stamp duty on shares: reform for the longer term
• EU watch: is tax back to normal?

News

• Job retention scheme extended until 31 October
• Government publishes roadmap for route out of lockdown
• Covid-19 workplace safety guidance
• Tax treatment of employee benefits and expenses
• Structures and buildings allowance
• Additional dwelling supplement refunds: temporary extension
• IHT: excluded property
• Lifetime ISA: actions for LISA managers
• Covid-19: tax-free childcare schemes
• Deferral of customs duties and import VAT
• Proposed delays to DAC 6
• VAT e-commerce package delayed
• Covid-19: reasonable excuse and extension of appeal deadlines
• GAAR advisory panel opinion on IHT scheme
• CIOT puts Budget on report
• Anti-money laundering controls: corporate groups
• HMRC guidance: 13 May 2020
• HMRC manual changes: 13 May 2020

Cases

• HMRC v Professional Game Match Officials Ltd
• Chalcot Training Ltd v Ralph and HMRC
• Henkes v HMRC
• CTT – Correios de Portugal v Autoridade Tributária e Aduaneira
• Other cases that caught our eye: 15 May 2020

One minute with

• One minute with... Chris Broom

Practice guides

• Tax appeals during the Covid-19 pandemic