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IPT
VAT
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Private client taxes
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Home
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Issue 1511
Home
Issue
Issue 1511
Issue 1511
26 November, 2020
Analysis
International review for November 2020
Total: just and reasonable profit apportionment
Key issues for in-house tax teams: a checklist
Simplifying CGT by design: the OTS pushes for neutrality
Derivatives and complex financial instruments: an introduction
In brief
EU watch: the hunt for new revenues
HMRC’s volte face on the ‘second home’ SDLT surcharge
Christmas parties
HMRC: 'they' or 'it'?
News
HMRC manual changes: 27 November 2020
HMRC approves ‘virtual’ Christmas parties
Late elections to spread loan charge
SEISS: further Treasury Direction
CJRS guidance changes
Entrepreneurs’ relief: anti-forestalling rules
CGT: digital signatures for hold-over claims
New deferred VAT payment scheme
UK VAT registration information post-Brexit
VAT: handling of qualifying aircraft
VAT liability of school holiday clubs
VAT margin schemes post-Brexit
VAT for goods from overseas
International tax compliance
OECD tax report to G20
OECD: tackling harmful tax practices
BEPS Action 14 MAP review
CIOT comments on draft Finance Bill
HMRC guidance: 25 November 2020
Cases
HMRC v White Collar Financial Ltd
K Murphy v HMRC
Kaplan International Colleges UK Ltd
Other cases that caught our eye
One minute with
One minute with... Neil McKnight
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