Issue 1495

Analysis

• The summer economic statement 2020
• Summer economic statement
• BlackRock: single supply, dual use – apportionment?
• Indirect loans to participators
• Taxation of the life sciences sector
• Tax and the City review for July 2020

In brief

• Khan: share buybacks
• Changes to the insolvency regime
• The CJRS: what's next
• The fallout from Inverclyde

News

• Chancellor unveils plan for jobs
• Tribunal decides cases on the papers
• Employer-provided coronavirus tests and PPE
• Coronavirus job retention scheme
• Self-employment income support scheme
• Electronic sales suppression
• Corporate interest restriction
• Offshore collective investment vehicles
• Company filing requirements
• CGT: UK residential property disposals
• SSP: eligibility of employees
• Deferral of VAT payments
• VAT: extension to zero-rating of PPE
• Historic VAT claims
• MTD: exploring barriers and enablers
• Temporary processes for stamp taxes
• Automatic exchange of information
• Reputational risk management report
• Tax treaty negotiations toolkit
• Lords Bill published
• HMRC guidance: 8 July 2020
• Tax exemption for employer-provided Covid tests
• HMRC manual update: 7 July 2020

Cases

• BlackRock Investment Management (UK) Ltd v HMRC
• Wilson v HMRC
• Sambhi v HMRC
• The Advocate General representing HMRC v K E Entertainments Ltd (Scotland)
• JJ Management LLP and others v HMRC

One minute with

• One minute with... Peter Goodman

Reports

• The summer economic statement 2020