Issue 1499

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