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IPT
VAT
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CFCs
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Residence
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Withholding taxes
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OMBs
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Home
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Issue 1493
Home
Issue
Issue 1493
Issue 1493
25 June, 2020
Analysis
International review for June 2020
Protected settlements: tainted love
Inheritance tax problems in Finance Bill 2020
What exactly is a ‘security’?
Taxation of home working equipment during Covid-19
In brief
Covid-19: it pays to understand the small print
Employee share plan reporting 2019/20
LLPs and tax transparency
Accelerated payment notices and penalties
News
US pauses digital services tax discussions
Summer stimulus a prelude to tax rises?
Corporation tax instalments: repayments
Non-resident companies: disposals of UK land
The latest CJRS developments
SEISS: self-employed new parents
Tracking the history of IR35
VAT overseas refund scheme delays
Multiple low-value consignments
Transferring a business to the UK
Deferral of VAT payments
Commons Committee report on DAC 6
EU Parliament tax committee
Eclipse film scheme claims
Revised Finance Bill published
HMRC tax enquiries
Tribunal proceedings and Covid-19
HMRC manual update: 24 June 2020
HMRC guidance: 24 June 2020
Collection of class 2 NICs
Cases
KrakVet Marek Batko
Sandham v HMRC
Etat belge v Pantochim SA
Other cases that caught our eye: 24 June 2020
One minute with
One minute with... Elizabeth Small
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