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IPT
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Home
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Issue 1509
Home
Issue
Issue 1509
Issue 1509
12 November, 2020
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
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