Issue 1490

Analysis

• SDLT on land assembly
• The VAT review for June 2020
• Fowler: employment or treaty deemed trade?
• Henkes: the rapid resolution of domicile disputes
• International review for May 2020

In brief

• Self’s assessment: who gains – and how should we tax them?
• Lockdown reading
• Zipvit: an interesting referral to the CJEU

News

• EU recovery plan contemplates 'single market tax'
• Coronavirus support schemes: draft tax rules published
• CJRS changes from July
• SEISS extended for a second grant
• SSP: individuals instructed to self-isolate
• Post-Brexit UK tariff regime
• Option to tax: notification period extension
• Relief from VAT and import duty
• US investigations into ‘discriminatory’ digital services taxes
• OECD recommendations for tax administrations
• EU anti-money laundering policy
• July fiscal statement
• HMRC approach to the tax system
• Coronavirus (Scotland) (No. 2) Act 2020
• Report into management of tax reliefs
• HMRC guidance: 3 June 2020
• HMRC manual update: 2 June 2020

Cases

• Another case that caught our eye: 3 June 2020
• HMRC v Vermilion Holdings Ltd
• HMRC v Inverclyde Property Renovation LLP and another
• Fish Homes v HMRC
• United Biscuits (Pensions Trustees) Ltd & another

One minute with

• One minute with... Mark Bevington

Practice guides

• SDLT on land assembly