Issue 1498

Analysis

• International review for July 2020
• Policing platform users’ compliance: new international reporting rules
• Standards in tax: the influence of economics and politics on tax policy and tax professionals
• VAT on damages and contract terminations
• On the back of a stamp: the SDLT market value rules
• Digitalisation: where are we headed?
• Tyrwhitt: when employees become partners
• HMRC’s broad and bold ambition
• Is it really time for a wealth tax?
• Apple: the Commission fails to overcome its evidential burden
• L-day report: draft Finance Bill 2020/21 provisions

News

• Government considers online sales tax
• Coronavirus support scheme under and overpayments
• Tax consultations
• Further draft legislation expected
• OTS’s evaluation and stock take
• Life insurance contracts: top slicing relief
• National minimum wage
• Budget day hint?
• Postponed VAT accounting
• Imports of medical supplies
• Temporary rates in Wales given effect
• SDLT surcharge for non-residents
• DST guidance
• Non-resident corporate landlords
• Royal assent
• Delayed report on interest
• HMRC guidance: 29 July 2020
• HMRC manual changes: 27 July 2020

Cases

• O Fanning v HMRC
• Merchant and another v HMRC
• Shiner and other v HMRC
• BCM Cayman LP and others v HMRC
• Other cases that caught our eye: 29 July 2020

One minute with

• One minute with... Nimesh Shah