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Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
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UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
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Real estate taxes
Property taxes
REITs
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Anti-avoidance
Appeals
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Issue 1501
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Issue 1501
Issue 1501
17 September, 2020
Analysis
CGT rate changes: what’s ahead for private equity managers?
The Internal Market Bill: through the looking glass
Parry: pension transfers and omissions
Contentious tax: quarterly review
The fine line between employment-related securities and shares from employment
Section 103: expanding the scope of automated decisions by HMRC?
In brief
The modernisation of stamp taxes on shares
Questionable R&D claims
Tax considerations for M&A in surreal times
EU watch: Germany kick-starts autumn with intense tax discussions
News
HMRC manual update: 18 September 2020
Treasury Committee recommends further targeted support
CJRS: updated guidance for employers
Disguised remuneration repayment interest
Trading arrangements from 1 January 2021
HMRC responds to queries over temporary reduced VAT rate
Bulk customs declarations
Duty-free and tax-free goods: end of the booze cruise
Pillar one consensus difficult to achieve
Tax tribunal extends temporary practice
HMRC becomes preferential creditor
Anti-money laundering amendments
Concerns over ‘unduly onerous’ financial institution notice proposal
Robust approach needed to tackling promoters, says CIOT
HMRC updates GAAR guidance
UK Internal Market Bill
HMRC guidance: 16 September 2020
HMRC manual update: 15 September 2020
Cases
Cases: Autumn 2020 review
Some other cases from recent months that caught our eye
One minute with
One minute with... Ximena Montes Manzano
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
HMRC manual changes: 11 April 2025
HMRC confirm their view on double remittances
NICs (Secondary Class 1 Contributions) Act 2025 receives royal assent
HMRC Directions for internationally mobile employees
Loan Charge review: call for evidence
CASES
Read all
C Purkiss (as liquidator of Ethos Solutions Ltd) v T Kennedy and others
B Patel v HMRC
Other cases that caught our eye: 11 April 2025
St Patrick’s International College Ltd and others v HMRC
Morgan Lloyd Trustees Ltd 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
HMRC’s whistleblower reward scheme: what we know so far
Private schools VAT challenge
Morgan Lloyd Trustees Ltd v HMRC
St Patrick’s International College Ltd and others v HMRC
FA 2025 review: VAT on private school fees: a lack of clarity