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Termination payments
Indirect taxes
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Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
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Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
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Trusts & estates
Real estate taxes
Property taxes
REITs
Stamp taxes
SDLT
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Tax policy & administration
Anti-avoidance
Appeals
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HMRC Powers
Investigations
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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 trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 5 September 2025
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
Submitting RIF notifications to HMRC
HMRC guidelines on declarations of accuracy and completeness
EV charging added to advisory fuel rates
CASES
Read all
Lexgreen Services Ltd v HMRC
Elphysic Ltd and others v HMRC
W Tinkler v HMRC
Clear Pay Payroll Ltd v HMRC
Other cases that caught our eye: 5 September 2025
IN BRIEF
Read all
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
CenTax recommends changes to protect family farms
Soft Drinks Industry Levy credit repayments
Self’s assessment: Time for a wealth tax?
Highlights from HMRC’s 2024/25 annual report
MOST READ
Read all
First failure to prevent the facilitation of tax evasion case
T Masters v HMRC
Government mulls reforms to property taxes
Government mulls reforms to property taxes
United Carpets (Franchisor) Ltd v HMRC