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DPT
Groups
Transactional tax
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Employment taxes
Termination payments
Indirect taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
Pensions & investments
Trusts & estates
Real estate taxes
Property taxes
REITs
Stamp taxes
SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
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Home
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Issue 1504
Home
Issue
Issue 1504
Issue 1504
8 October, 2020
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
EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 5 September 2025
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
Submitting RIF notifications to HMRC
HMRC guidelines on declarations of accuracy and completeness
EV charging added to advisory fuel rates
CASES
Read all
Lexgreen Services Ltd v HMRC
Elphysic Ltd and others v HMRC
W Tinkler v HMRC
Clear Pay Payroll Ltd v HMRC
Other cases that caught our eye: 5 September 2025
IN BRIEF
Read all
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
CenTax recommends changes to protect family farms
Soft Drinks Industry Levy credit repayments
Self’s assessment: Time for a wealth tax?
Highlights from HMRC’s 2024/25 annual report
MOST READ
Read all
First failure to prevent the facilitation of tax evasion case
T Masters v HMRC
Government mulls reforms to property taxes
Government mulls reforms to property taxes
United Carpets (Franchisor) Ltd v HMRC