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Issue 1491
Home
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Issue 1491
Issue 1491
11 June, 2020
Analysis
Critical treasury transactions: the tax implications
Tax charge to recover Covid-19 support payments
Tax and the City review for June 2020
Tax and PAYE on waived earnings
Comment: Covid-19, tax policy and climate change
Contentious tax: quarterly review
In brief
Share options revisited
Social investment tax relief
Royal Opera House: VAT recovery
Sonaecom: VAT on abortive transactions
IR35 extension to private sector: Finance Bill amendment on territorial scope
News
VAT reverse charge on construction services to be further delayed
CJRS: statutory leave returnees
Extended deadline for EMI valuations
Entrepreneurs’ relief lifetime limit
Private residence relief
Deemed domicile trust protections
VAT: property search fees
Imports of PPE
SDLT higher rates: exceptional circumstances
SDRT refunds
Ecofin report on tax measures
OECD: offshore indirect transfers
DAC 6 and legal professional privilege
Finance Bill Public Bill Committee
Review of Scottish Budget
HMRC guidance: 10 June 2020
HMRC manuals weekly roundup: 9 June 2020
Cases
B Khan v HMRC
MV Promotions Ltd and another v Telegraph Media Group Ltd and HMRC
HMRC v Beigebell Ltd
McMahon v Grant Thornton UK LLP
Other cases that caught our eye: 12 June 2020
One minute with
One minute with... Clive Gawthorpe
EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
NEWS
Read all
Tax Journal authors for March
HMRC closing in on tax avoidance (again)
Finance Act 2025 enacted
MPs press ahead with NICs increases
ATED chargeable amounts increased
CASES
Read all
HMRC v Innovative Bites Ltd and another
PD & MJ Ltd v HMRC
LR R&D LLP v HMRC
Other cases that caught our eye: 28 March 2025
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
IN BRIEF
Read all
Excluded property trusts and 6 April 2025
IR35, staffing companies and the small company threshold
Country-by-country reporting goes public
When is 20% not 20%?
Are multiple trusts still a viable IHT planning strategy?
MOST READ
Read all
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
Concerns remain over Making Tax Digital
HMRC closing in on tax avoidance (again)
V Louwman v HMRC
HMRC manual changes: 21 March 2025