Issue 1488

Analysis

• DAC 6: six types of ambiguity
• Making tax digital: taking stock
• Partners and closure notices: making amends
• The Finance Bill 2020 changes to intangibles
• Union Castle: is the ‘fairly represent’ test fair?

In brief

• Henkes: closure notices and domicile enquiries
• When is a resident not a resident?
• Is it time to let HMRC loose on the coronavirus profiteers?

News

• Tax tribunal responds to reports of delays
• Off-payroll rules: Finance Bill amendments
• CLBILS extended
• Coronavirus job retention scheme: records and calculations
• SEISS: keeping taxpayer details up to date
• SEISS: warning for newly incorporated companies
• SEISS receives state aid approval
• Employer refunds of SSP
• Lifetime ISA withdrawal charge regulations
• IHT forms
• Option to tax: extended deadline
• Simplified import VAT accounting
• Authorised economic operator status
• UK position on Brexit negotiations
• Brexit and coronavirus
• Deferral of second payment on account
• Rise in offshore tax disclosures
• Withdrawal Agreement Act commencement
• Money laundering supervision
• HMRC guidance: 20 May 2020
• HMRC manual changes: 20 May 2020

Cases

• Dong Yang Electronics Sp. z o.o.
• Budhdeo and others v HMRC
• European Commission v United Kingdom of Great Britain and Northern Ireland
• Fiander and another v HMRC
• Brantjes v HMRC
• Troy Homes Ltd and another v HMRC

One minute with

• One minute with… Julia McCullagh