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Covid 19
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Covid 19
COVID-19
International review for June 2020
Tim Sarson
Tim Sarson (KPMG) provides your monthly round up of developments in the international tax arena.
Covid-19: stock donations
The tax treatment of donations and gifts of stock, including medical supplies, depends largely on the nature and value of the trading stock.
Taxation of home working equipment during Covid-19
Sarah Hewson
Sarah Hewson (EY) explains the extent of the tax exemptions on home working equipment.
Private client review for June 2020
Andrew Goldstone
Sarah Albury
Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent tax developments affecting private clients.
Critical treasury transactions: the tax implications
Mo Malhotra
Ben Moseley
Helen Chadwick
Ben Moseley, Helen Chadwick and Mo Malhotra (Deloitte) examine the key tax points in relation to the actions corporate treasurers are considering in response to economic impact of the Covid-19 pandemic.
Tax charge to recover Covid-19 support payments
Matthew Greene
Matthew Greene (Osborne Clarke) examines the proposed tax charge on recipients of
coronavirus support grants who were not entitled to the grant.
Tax and PAYE on waived earnings
David Baxter
Employers and employees should consider the tax implications before waiving salaries and bonuses, as David Baxter (Stephenson Harwood) explains.
Covid-19 and reasonable excuse
Helen Adams
Helen Adams (BDO) considers the extent to which taxpayers may have a reasonable excuse if they are affected by the coronavirus pandemic and the UK’s lockdown.
International review for May 2020
Tim Sarson
Latest international developments that matter.
Remote litigation: coming to a screen near you
Michael Ripley
Video and telephone hearings have a useful role to play in the long-term future of civil litigation, including tax disputes, writes barrister Michael Ripley (11 New Square).
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of
8
EDITOR'S PICK
The Orsted ‘tax nothing’
Andrew Page
1 /7
Budget 2026: options for taxing wealth
Dom Rothbarth
2 /7
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
,
Craig Kirkham-Wilson
3 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
4 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
5 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
6 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
7 /7
The Orsted ‘tax nothing’
Andrew Page
Budget 2026: options for taxing wealth
Dom Rothbarth
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
NEWS
Read all
Conservatives pledge IHT exemption for family homes
Government accepts PAC recommendations on large business tax compliance
No breaches found under banks’ tax code
Distributions reform could hinder business transactions, CIOT warns
Bolt: Supreme Court refuses permission to appeal
CASES
Read all
HMRC v British Airways plc
Victoria Oil & Gas plc v HMRC
S Keswick and others v HMRC
Other cases that caught our eye: 9 October 2026
Jumpman Gaming Ltd v HMRC
IN BRIEF
Read all
AI and the unwinnable case
Corporate residence: beyond the paperwork
Hill: the Upper Tribunal on reasonable excuse
Loans to participators: s 455
Modernising the taxation of distributions
MOST READ
Read all
Bolt: Supreme Court refuses permission to appeal
Re Fulmar Contracting Ltd (In Liquidation) and others v M Williams and another
HMRC name 196 deliberate tax defaulters
Victoria Oil & Gas plc v HMRC
Loans to participators: s 455