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Issue 1491
Home
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Issue 1491
Issue 1491
11 June, 2020
Analysis
Critical treasury transactions: the tax implications
Tax charge to recover Covid-19 support payments
Tax and the City review for June 2020
Tax and PAYE on waived earnings
Comment: Covid-19, tax policy and climate change
Contentious tax: quarterly review
In brief
Share options revisited
Social investment tax relief
Royal Opera House: VAT recovery
Sonaecom: VAT on abortive transactions
IR35 extension to private sector: Finance Bill amendment on territorial scope
News
VAT reverse charge on construction services to be further delayed
CJRS: statutory leave returnees
Extended deadline for EMI valuations
Entrepreneurs’ relief lifetime limit
Private residence relief
Deemed domicile trust protections
VAT: property search fees
Imports of PPE
SDLT higher rates: exceptional circumstances
SDRT refunds
Ecofin report on tax measures
OECD: offshore indirect transfers
DAC 6 and legal professional privilege
Finance Bill Public Bill Committee
Review of Scottish Budget
HMRC guidance: 10 June 2020
HMRC manuals weekly roundup: 9 June 2020
Cases
B Khan v HMRC
MV Promotions Ltd and another v Telegraph Media Group Ltd and HMRC
HMRC v Beigebell Ltd
McMahon v Grant Thornton UK LLP
Other cases that caught our eye: 12 June 2020
One minute with
One minute with... Clive Gawthorpe
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 18 October 2024
HMRC update ERS guidance for Vermilion
Employment Rights Bill published
Claims and conditions for enhanced rate of AVEC
ISAs and fractional shares
CASES
Read all
Panayi v HMRC
BTR Core Fund JPUT v HMRC
Other cases that caught our eye: 18 October 2024
HMRC v P Gould
Putney Power Ltd and another v HMRC
IN BRIEF
Read all
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
Non-dom reforms: IHT aspects
EU Watch: new mandate, new tax priorities
MOST READ
Read all
One minute with... Dave Chaplin
Budget Responsibility Act brought into force
Case watch
Avoiding avoidance
Direct payment scheme for IHT extended to investment providers