Issue 1501

Analysis

• CGT rate changes: what’s ahead for private equity managers?
• The Internal Market Bill: through the looking glass
• Parry: pension transfers and omissions
• Contentious tax: quarterly review
• The fine line between employment-related securities and shares from employment
• Section 103: expanding the scope of automated decisions by HMRC?

In brief

• The modernisation of stamp taxes on shares
• Questionable R&D claims
• Tax considerations for M&A in surreal times
• EU watch: Germany kick-starts autumn with intense tax discussions

News

• HMRC manual update: 18 September 2020
• Treasury Committee recommends further targeted support
• CJRS: updated guidance for employers
• Disguised remuneration repayment interest
• Trading arrangements from 1 January 2021
• HMRC responds to queries over temporary reduced VAT rate
• Bulk customs declarations
• Duty-free and tax-free goods: end of the booze cruise
• Pillar one consensus difficult to achieve
• Tax tribunal extends temporary practice
• HMRC becomes preferential creditor
• Anti-money laundering amendments
• Concerns over ‘unduly onerous’ financial institution notice proposal
• Robust approach needed to tackling promoters, says CIOT
• HMRC updates GAAR guidance
• UK Internal Market Bill
• HMRC guidance: 16 September 2020
• HMRC manual update: 15 September 2020

Cases

• Cases: Autumn 2020 review
• Some other cases from recent months that caught our eye

One minute with

• One minute with... Ximena Montes Manzano