Issue 1507

Analysis

• International review for October 2020
• Tax transparent property funds
• Q&A: The job support scheme
• Civil or criminal proceedings for serious fraud?
• The VAT exemption for financial services: time to ‘take back control’?
• Payne: identifying a ‘goods vehicle’

In brief

• Pillar two
• VAT and local government
• Mid Ulster District Council in successful VAT repayment claim

News

• HMRC manual changes: 30 October 2020
• Chancellor announces further support
• IR35: recovery of PAYE from other parties
• ‘Pragmatism required’ on loan charge, says LITRG
• PAYE for employees coming to the UK
• Pensions tax relief
• VAT liability of payroll services
• Temporary VAT reduction
• Goods moving between GB and NI from January 2021
• Future trade with the EU
• SDLT surcharge: consultation on returns
• EC roadmap for VAT on financial and insurance services
• BEPS peer review
• OTS claims and elections report
• Review of Welsh Tax Acts
• HMRC guidance: 28 October 2020

Cases

• Lancashire and others v HMRC
• HMRC v Opus Bestpay Ltd
• RT Rate Ltd v HMRC
• Financial Reporting Council Ltd v Frasers Group plc (formerly Sports Direct International plc)
• Other cases that caught our eye: 28 October 2020

One minute with

• One minute with... Philip Harrison