Issue 1502

Analysis

• VAT on contract terminations and settlements: HMRC pushes the boundaries
• International review for September 2020
• AXA v Genworth: gross misunderstandings?
• Charman: old ERS law, new insights
• The economic crime levy: what’s proposed?

In brief

• Webster: the devil’s case law?
• The DR loan charge countdown to 30 September
• Mitteldeutsche: VAT risk for planning gain agreements

News

• HMRC manual update: 25 September 2020
• Further concerns on the Internal Market Bill
• HMRC updates employment status guidance
• Employment intermediaries reporting requirement
• Statutory sick pay
• Business rates review
• Loan charge settlements
• VAT deferrals create double hit for businesses
• VAT retail export scheme to close
• SDLT non-resident surcharge
• LBTT first-time buyer relief
• Digital services tax brought into interest regime
• Tech giants: too big to care?
• European Commission reaffirms commitment to digital and energy tax reform
• Profit diversion compliance facility: nudge, nudge
• Tax treaties: Austria
• Scrutiny of draft HMRC powers
• HMRC complaints up by half
• HMRC guidance: 23 September 2020

Cases

• Glasby v HMRC
• P Newey (t/a Ocean Finance) v HMRC
• The Ice Rink Company Ltd and another v HMRC
• DCM (Optical Holdings) Ltd v HMRC
• L Hackett v HMRC
• Other cases that caught our eye

One minute with

• One minute with…Gemma Beck