Issue 1509

Analysis

• Tax and the City review for November 2020
• The new normal for the bank levy
• Our hyperactive chancellor
• Local authorities, economic activity and the special legal regime
• Diverted profits investigations update

In brief

• Business support during lockdown 2.0
• Uppal: overclaimed purchases
• Self’s assessment: Mind the tax gap

News

• HMRC manual changes: 13 November 2020
• Job support schemes extended again
• Off-payroll rules: NICs
• Disguised remuneration repayment scheme
• Eat out to help out
• Second phase of CGT review
• Preparing Brexit: how ready is the UK?
• HMRC advises businesses to prepare for Brexit
• Financial services
• Customs procedures
• VAT: zero-rating charity-funded research
• Insurance premium tax
• Stamp duty: transfer schemes of arrangement
• BEPS MLI
• Internal Market Bill update
• HMRC charter
• Former BHS boss convicted of tax evasion

Cases

• BlackRock Holdco 5 LLC v HMRC
• Chelmsford City Council v HMRC ; Northern Ireland (Midlothian Council v HMRC; Mid-Ulster District Council v HMRC
• Netbusters (UK) Ltd v HMRC
• Smith Homes 9 Ltd v HMRC
• Other cases that caught our eye

One minute with

• One minute with... Tim Stovold