Issue 1494

Analysis

• Taxation of credit funds: from one crisis to another
• Transfer pricing implications of Covid-19
• The VAT review for July 2020
• EMI and Covid-19: why the delay?
• Sippchoice: the meaning of ‘contributions paid’

In brief

• VAT cuts as a fiscal response to Covid-19
• UK deferral of reporting deadlines for DAC 6
• Self’s assessment: a digital trade war?
• Informal enquiries and voluntary disclosures

News

• Finance Bill 2020: report stage changes
• Third Direction issued for CJRS
• Corporate insolvency
• Coronavirus life assurance schemes
• Tax-free childcare: critical workers
• Universal credit: benefits cap
• Payments disregarded for state benefits
• Tax credit renewals
• SSP: TUPE transfers
• VAT: fixed-odds betting terminals
• VAT: refunds to local bodies
• Taxation of the digital economy
• UK defers DAC 6
• VAT e-commerce package
• Switzerland: financial services agreement
• OECD toolkit on tax treaty negotiations
• Fees for card payments to HMRC
• Alternative dispute resolution
• Tribunal rules: temporary coronavirus changes
• Management of tax reliefs
• Brexit: anti-money laundering changes
• HMRC manual changes: 30 June 2020

Cases

• Summer 2020 review

One minute with

• One minute with... Derek Francis