Issue 1504

Analysis

• Tax and the City review for October 2020
• Checking for excessive furlough payments
• The three Ps of pillar one
• Brexit: retained EU tax law
• Boulting: jurisdiction and the rule of law

In brief

• HMRC searches during Covid-19
• Are aphrodisiacs ‘food’ for VAT purposes?
• Self’s assessment: Tax after Covid

News

• HMRC manual changes: 9 October 2020
• Coronavirus support developments
• Enhanced time to pay
• NICs: test and trace support payments
• Deduction of import VAT: owners only
• VAT cross-border e-commerce
• VAT: B2C sales in UK from 2021
• EU VAT Committee to take on extra powers
• HMRC restarts profit diversion facility
• European Commission consults on temporary state aid framework
• Non-cooperative jurisdictions
• BEPS update
• Increase in HMRC complaints
• Wales tax programme
• PSA letters go missing
• Nudge, nudge
• HMRC guidance: 7 October 2020
• HMRC manual changes: 5 October 2020

Cases

• Vos Aannemingen BVBA v Belgische Staat
• K McCabe v HMRC
• S Ahmed v HMRC
• Webster
• Other cases that caught our eye

One minute with

• One minute with... Helen Ratcliffe