Issue 1489

Analysis

• Covid-19 and reasonable excuse
• UK tax pitfalls of the foreign company
• Royal Opera House: VAT, opera and ice cream
• Remote litigation: coming to a screen near you
• Jersey’s economic substance rules

In brief

• Martin: statutory construction
• Deductibility of deal fees: lessons from Centrica
• Illegal distribution or remuneration?
• Dong Yang: CJEU rules on VAT fixed establishment

News

• Scotland: restrictions for businesses connected to tax havens
• Loan charge amendments
• CJRS: new Treasury direction
• Employee car ownership schemes
• Advisory fuel rates
• Waiving the right to income
• Coronavirus-related home office expenses
• Working tax credit eligibility
• SEISS and universal credit
• VAT: betting and gaming machines
• VAT on donated PPE
• Relief from import duties and VAT
• Customs declarations training
• Brexit: government’s approach to NI protocol
• Public Bill Committee
• HMRC guidance: 27 May 2020
• HMRC manual tracker: 27 May 2020

Cases

• Other cases that caught our eye: 28 May 2020
• Fowler v HMRC
• Centrica Overseas Holdings Ltd v HMRC
• HMRC v NCL Investments Ltd and other
• HMRC v Sippchoice Ltd
• Ladywalk LLP v HMRC

One minute with

• One minute with... Michael Ashdown

Practice guides

• UK tax pitfalls of the foreign company