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Home
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Issue 1496
Home
Issue
Issue 1496
Issue 1496
16 July, 2020
Analysis
Temporary tax cuts now may give way to tax hikes later
Private client review for July 2020
The taxation of structured finance transactions
IR35: why (and when) mutuality of obligation matters
UK/EU tax and customs negotiations: where are we now?
In brief
EU watch: article 116
DAC 6: HMRC’s guidance
Tyrwhitt: NICs on payments to ex-employees
News
Tax gap falls to lowest recorded rate
HMRC acts on suspected furlough fraud
General Court finds against Commission in Apple case
Tax treatment of employee covid tests
Eat out scheme
Latest on the coronavirus support schemes
Deferral of payments on account
Bank levy consultation
Capital gains tax consultation
CGT: gilt-edged securities
Further detail on temporary VAT cut
VAT: temporary zero-rating of PPE
Imports and exports from January 2021
Customs charges on rejected imports
Consultation on red diesel
SDLT temporary reduced rates
Scotland: land and buildings transaction tax
Wales: land transaction tax
DAC 6 reporting deadlines
L-day 2021 next Tuesday
Finance Bill 2020 nears completion
Consultation on EU case law from 2021
OBR fiscal report
HMRC manual update: 13 July 2020
Cases
Dunsby v HMRC
Royal Bank of Canada v HMRC
HF v Finanzamt Bad Neuenahr-Ahrweiler
Ashbolt and another v HMRC and another
Other cases that caught our eye: 15 July 2020
One minute with
One minute with... Gerald Montagu
Practice guides
The taxation of structured finance transactions
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