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Issue 1494
Home
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Issue 1494
Issue 1494
2 July, 2020
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
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