Issue 1510

Analysis

• Private client review for November 2020
• Litigation privilege and structuring advice
• Delay to uncertain tax treatment proposal
• BlackRock and unallowable purpose
• Further provisions for draft Finance Bill 2021
• Structures and buildings allowances: the timing of expenditure

In brief

• CJRS 3: more than just an extension
• CGT reform: four key messages
• More capital gains?

News

• HMRC manual changes: 20 November 2020
• Budget 2021 set for March
• OTS recommendations on CGT reform
• Draft Finance Bill 2021 clauses
• Covid support scheme overpayment penalties
• Intangible assets: rules for restricted assets
• Tackling construction industry scheme abuse
• Exemption for employer-provided covid tests
• Non-resident CGT on UK property disposals
• TRS queries
• Statutory sick pay rebate scheme
• VAT refund claims
• Customs declarations from 1 January 2021
• Classification of goods from 2021
• Freeports bidding process opens
• Tobacco products duty
• Stamp out avoidance schemes, says new CIOT president

Cases

• Hopscotch Ltd v HMRC
• Sonaecom SGPS SA v Autoridade Tributária e Aduaneira
• Tallington Lakes Ltd v HMRC
• S Dolan v HMRC
• Other cases that caught our eye

One minute with

• One minute with... Rebecca Seeley Harris