Issue 1506

Analysis

• The job retention bonus scheme
• Social security after Brexit: internationally mobile employees
• Judicial review of exchange of information requests
• Tax on payments and benefits in redundancy situations
• The consultation on VAT grouping

In brief

• IR35 and umbrella companies
• Corporate criminal offence
• McCabe: tax residence issues
• VAT on yachts post-Brexit

News

• HMRC clarifies scope of off-payroll working rules where intermediary is a company
• Self-employment income support scheme
• Disguised remuneration consultation
• Qualifying expenditure for R&D
• Working from home expenses
• LITRG backs call to make support payments tax free
• VAT refunds for statutory authorities
• Transformation of VAT services
• Import declarations from January 2021
• Stamp taxes on shares framework
• Update to RDR4
• Digital economy: UN Model Convention
• Taxation of virtual currencies
• Three new CCO investigations
• Time to pay spikes during pandemic
• CIOT responds to inquiry on tax after coronavirus
• CFOs anticipate slow recovery
• Harra defends HMRC’s tax gap estimates
• MTD rethink
• Collection of debt via in-year PAYE code changes
• HMRC to issue further nudge letters
• Treasury spending review
• HMRC guidance: 21 October 2020

Cases

• Waterside Escapes Ltd  v HMRC
• M Moaref and another v HMRC
• Commission v Poland; Commission v Hungary
• Finanzamt D v E

One minute with

• One minute with... Alex Tostevin

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