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Indirect taxes
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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
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Trusts & estates
Real estate taxes
Property taxes
REITs
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Tax policy & administration
Anti-avoidance
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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 new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
1 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
2 /7
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
3 /7
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
4 /7
Burlington in the UT: a clearer approach
Kyle Rainsford
5 /7
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
6 /7
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
NEWS
Read all
HMRC manual changes: 26 July 2024
Government’s ‘fiscal lock’ is welcome but ‘rather theatrical’, says IFS
EU Council reiterates concerns over UN framework
OECD’s ICAP documents
XST’s three priorities for HMRC
CASES
Read all
Centrica Overseas Holdings Ltd v HMRC
HMRC v GE Financial Investments
A Outram and another v HMRC
Other cases that caught our eye: 26 July 2024
Finanzamt T II v S
IN BRIEF
Read all
Lease extensions and the 3% surcharge
What next for ISA fractional shares?
HMRC service standards: where next?
SDLT: residential or not?
HMRC service standards: where next?
MOST READ
Read all
The dirty dozen
VAT on private school fees
The statutory residence test: ten things we find very difficult about you
Labour rules out return of pensions lifetime allowance
Reeves rules out emergency Budget