Issue 1503

Analysis

• The new powers tackling promoters of avoidance schemes
• Sunak’s winter economic plan
• The VAT review for October 2020
• HMRC’s final guidance on DAC 6: a good first attempt?
• BlueCrest and partnership taxation: presents under the tree

In brief

• Vodafone wins Indian retroactive tax dispute
• Cum/ex schemes: ESMA recommendations
• Dodika: notice of claim under tax covenant was invalid

News

• Winter economic plan
• Statutory sick pay
• Top-slicing relief on life insurance policy gains
• Brexit transition guidance
• Supplies by opticians and sellers of hearing aids
• VAT bad debt relief and VAT deferral
• European Commission to appeal Apple state aid decision
• Country by country reporting
• BEPS Multilateral Instrument
• UK government responds to PAC on tax reliefs
• Narrow window for Scottish budget
• IFS review of the FTT
• HMRC guidance: 30 September 2020

Cases

• D Wilkinson v HMRC
• Mitteldeutsche Hartstein-Industrie AG v Finanzamt Y
• Stichting Schoonzicht v Staatssecretaris van Financiën
• Other cases that caught our eye

One minute with

• One minute with... Philip Alfandary

Practice guides

• Tax practice toolkit