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Home
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Issue 1508
Home
Issue
Issue 1508
Issue 1508
5 November, 2020
Analysis
5MLD: major changes to the UK trust register
Newey redux
The VAT review for November 2020
Cross-border remote workers: PAYE issues
Practical aspects of HMRC’s retrospective change on VAT and contract terminations
In brief
The SDLT surcharge: residence issues
BEPS 2.0: implications for asset managers
VAT appeal potentially impacts the insurance exemption
News
HMRC manual changes: 6 November 2020
Coronavirus support schemes extended
Bank levy: loss absorbing instruments
Annual investment allowance
Disposals of UK land by non-resident companies
Sick pay rebate scheme
CIOT makes case for integrating business rates with UK tax regime
UK property rich CIVs
Healthcare professionals’ life insurance payments
ISAs and authorised open-ended property funds
VAT: option to tax
VAT refunds to museums and galleries
VAT: private sonography services
VAT and import duty on medical supplies
Proposal to extend temporary VAT measures to coronavirus vaccines and testing kits
VAT MOSS rates: Austria
SDLT holiday cliff-edge
DAC 6 guide
BEPS action 13 peer reviews
MLI ratifications
Czech Republic convention updated
Time to pay arrangements
HMRC guidance: pensions update
Cases
Total E&P North Sea UK Ltd and another v HMRC
University of Southampton Students’ Union v HMRC
Swanage Sea Rowing Club v HMRC
Other cases that caught our eye
One minute with
One minute with... Danny Blum
EDITOR'S PICK
The non-doms reforms: a practitioner view
Helen McGhee
1 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
2 /7
What the Budget means for non-UK resident trusts
Edward Hayes
3 /7
Raising standards
Paul Aplin OBE
4 /7
An entrée before the manifesto main course?
Chris Sanger
5 /7
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
6 /7
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
7 /7
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
Raising standards
Paul Aplin OBE
An entrée before the manifesto main course?
Chris Sanger
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
NEWS
Read all
HMRC manual changes: 3 May 2024
HMRC ‘sufficiently resourced’, says government
Special tax sites ‘sunset’ date extended
Transfers of building society business
Class 2 NICs: unexpected refunds
CASES
Read all
C Ferguson-Davie and another v HMRC
A D Bly Groundworks and Civil Engineering Ltd and another v HMRC
Qubic Advisory Services Ltd v HMRC
Other cases that caught our eye: 3 May 2024
Hargreaves Property Holdings Ltd v HMRC
IN BRIEF
Read all
PAYE: IR35 ‘set-off’ rules
Haworth and the POEM test
Labour’s reaction to the non-dom proposals
Lessons from Thyssenkrupp on customs duty claims
Expenses of employment
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
The non-doms reforms: a practitioner view
Updated R&D guidance from HMRC
A guide to tax and ESG for in-house Heads of Tax
BlackRock Holdco 5 LLC v HMRC