Issue 1505

Analysis

• Private client review for October 2020
• Fiscal policy after Covid-19
• Reform taxes to make tax rises less painful
• Fiscal challenges: lessons from my time at the Treasury
• Tax reform: the challenge of change
• VAT MOSS schemes and Brexit

In brief

• EU watch: CBCR, the CCCTB and the FTT
• IR35 and employment law
• Expanding the scope of qualifying R&D
• Reader feedback

News

• HMRC manual changes: 16 October 2020
• OECD publishes pillars one and two blueprints
• Outstanding loan charge
• JSS expanded to businesses required to close following coronavirus
• Labour supply chain principles
• Coronavirus: protected pension age
• NIC holiday for employers taking on veterans
• VAT and employment bureaux
• Customs declarations
• UK freeports consultation
• HMRC suspends daily penalties
• Consultation on Scottish Budget 2021/22
• Review of the Wales Act 2014
• HMRC guidance: 14 October 2020

Cases

• United Biscuits v HMRC
• Impresa Pizzarotti and another v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Administrare a Marilor Contribuabili
• Staatssecretaris van Financiën v X
• Luxembourg State v B and others

One minute with

• One minute with... Stuart Walsh