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Home
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Issue 1499
Home
Issue
Issue 1499
Issue 1499
3 September, 2020
Analysis
COP 9: policy and practice
In autumn, a chancellor’s thoughts turn to fixing the public finances
International review for August 2020
Taxing excess Covid-19 support payments
The new SDLT surcharge: stamping on foreign buyers
The VAT review for September 2020
In brief
EU watch: the Commission's ambitious tax package
BlueCrest: new developments in UK partnership taxation
Actual or notional transactions
The proposed ‘financial institution notice’
Self's assessment: how do we stop the rogue promoters?
News
HMRC principles for collection and compliance
Coronavirus job retention scheme
Tackling construction industry scheme abuse
VAT grouping consultation
VAT refunds for public bodies
SDLT higher rates
DAC 6: the role of intermediaries
Protective GAAR notices
GAAR advisory panel opinion
Notification of uncertain tax treatment by large businesses
HMRC guidance: 2 September 2020
HMRC manual changes: 1 September 2020
Job retention scheme: compliance letters
Hybrids and other mismatches
Entitlement to SSP: further coronavirus measure
VAT: hire purchase arrangements
VAT MOSS rates: Ireland
Import duties
SDLT housebuilders relief
Tax treaties: Austria
HMRC’s corporate criminal offences investigations
Raising standards in the tax advice market
HMRC guidance: 26 August 2020
HMRC manual guidance: 24 August 2020
SEISS opens for second grant
CGT simplification review
CGT: UK residential property disposals
Disguised remuneration loan charge
Coronavirus bonus: carers in Wales
VAT refunds for museums and galleries
VAT: partial exemption framework
HMRC investigations into footballer image rights
HMRC data and transparency consultation
Retained EU case law consultation
HMRC visits
HMRC guidance: 19 August 2020
HMRC manual changes: 17 August 2020
Brexit: Northern Ireland protocol
Free report on Brexit transition
Job retention scheme
Tax-free childcare scheme
EU VAT identification prefix for NI
VAT appeals
Charity advertising: zero rating
Exit summary declaration
Statutory residence test: coronavirus
Report on ‘regressivity of VAT’
UK Government hubs in Scotland
Meal deal guidance
CIOT's submission on HMRC charter
VAT: Northern Ireland
Job retention bonus guidance
SEISS eligibility update
OECD report on role of tax administrations
Recent HMRC guidance
VAT and SDLT: lease variations
HMRC guidance on zero-rating of e-publications
Customs grant scheme extension
CJRS guidance updated to reflect 1 August changes
Weekly roundup of HMRC manual changes
Cases
C McNaughton v HMRC
Cases that caught our eye: 28 August 2020
Cases that caught our eye: 24 August 2020
G Holland-Bosworth v HMRC
HMRC v Parry
Cases that caught our eye: 14 August 2020
AXA SA v Genworth Financial International Holdings LLC and others
R oao J Boulting and another v HMRC
Cases that caught our eye: 7 August 2020
Armstrong and Haire Ltd v HMRC
All Answers Ltd v HMRC
HMRC v Kickabout Productions Ltd
One minute with
One minute with... Samar Farooq
Practice guides
COP 9: policy and practice
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: 1 November 2024
Chancellor targets businesses with CGT and IHT reforms
Spotlight on LLPs and disguised remuneration arrangements
New HMRC guidance for taxpayers on rental income
Land transaction tax in Wales: relief for special tax sites
CASES
Read all
GCH Corporation Ltd and others v HMRC
Abbeyford Caravan Company (Scotland) Ltd v HMRC
S Lefort v HMRC
Other cases that caught our eye: 1 November 2024
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
IN BRIEF
Read all
Autumn Budget 2024: a tax hike with familiar terrain
Autumn Budget 2024: tax on corporates
Autumn Budget 2024: private equity reforms - a mixed bag
Autumn Budget 2024: non-doms - the end of an era
Autumn Budget 2024: nothing too scary about CGT
MOST READ
Read all
‘Arrangements’ that disqualify new EMI option grants
A tale from the frontline of SDLT
Pillar Two and funds: there is no panacea
Government to consult on new corporate re-domiciliation regime
One minute with... Paul Rosser