Issue 1493

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