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Home
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Issue 1490
Home
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Issue 1490
Issue 1490
3 June, 2020
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
EDITOR'S PICK
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
1 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
2 /7
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
3 /7
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
4 /7
Burlington in the UT: a clearer approach
Kyle Rainsford
5 /7
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
6 /7
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
NEWS
Read all
HMRC manual changes: 26 July 2024
Government’s ‘fiscal lock’ is welcome but ‘rather theatrical’, says IFS
EU Council reiterates concerns over UN framework
OECD’s ICAP documents
XST’s three priorities for HMRC
CASES
Read all
Centrica Overseas Holdings Ltd v HMRC
HMRC v GE Financial Investments
A Outram and another v HMRC
Other cases that caught our eye: 26 July 2024
Finanzamt T II v S
IN BRIEF
Read all
Lease extensions and the 3% surcharge
What next for ISA fractional shares?
HMRC service standards: where next?
SDLT: residential or not?
HMRC service standards: where next?
MOST READ
Read all
The dirty dozen
VAT on private school fees
The statutory residence test: ten things we find very difficult about you
Labour rules out return of pensions lifetime allowance
Reeves rules out emergency Budget