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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 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