Issue 1492

Analysis

• The UK fund management VAT exemption
• Private client review for June 2020
• NCL Investments: upholding the primacy of accounts
• Transfer pricing guide to cash pooling arrangements
• ADR: facilitating the tax tribunal process

In brief

• HMRC plans e-commerce VAT reforms
• Covid-19: stock donations
• Taxpayer confidentiality, data protection and Covid-19

News

• FTT welcomes alternative dispute resolution
• Support for returning military reservists
• Taxation of CJRS payments
• CJRS overview from July 2020
• SEISS grants: ‘adversely affected’ businesses
• Budgeting for tax on SEISS grants
• Employee expenses
• Statutory sick pay: fit to work
• Hire purchase goods and partial exemption
• Brexit and customs: support for customs intermediaries
• Post-Brexit customs controls
• Import VAT certificates
• Single-use carrier bags charge
• DAC 6 reporting
• Finance Bill Committee
• Windrush Compensation Scheme
• Guidance on probate applications
• HMRC guidance: 17 June 2020
• HMRC manual round up: 16 June 2020

Cases

• Sheiling Properties v HMRC
• Vodafone Portugal – Comunicações Pessoais SA v Autoridade Tributária e Aduaneira
• Landlinx Estates Ltd v HMRC
• Qubic Tax Ltd v HMRC
• Other cases that caught our eye: 17 June 2020

One minute with

• One minute with… Trevor James