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Home
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Issue 1502
Home
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Issue 1502
Issue 1502
24 September, 2020
Analysis
VAT on contract terminations and settlements: HMRC pushes the boundaries
International review for September 2020
AXA v Genworth: gross misunderstandings?
Charman: old ERS law, new insights
The economic crime levy: what’s proposed?
In brief
Webster: the devil’s case law?
The DR loan charge countdown to 30 September
Mitteldeutsche: VAT risk for planning gain agreements
News
HMRC manual update: 25 September 2020
Further concerns on the Internal Market Bill
HMRC updates employment status guidance
Employment intermediaries reporting requirement
Statutory sick pay
Business rates review
Loan charge settlements
VAT deferrals create double hit for businesses
VAT retail export scheme to close
SDLT non-resident surcharge
LBTT first-time buyer relief
Digital services tax brought into interest regime
Tech giants: too big to care?
European Commission reaffirms commitment to digital and energy tax reform
Profit diversion compliance facility: nudge, nudge
Tax treaties: Austria
Scrutiny of draft HMRC powers
HMRC complaints up by half
HMRC guidance: 23 September 2020
Cases
Glasby v HMRC
P Newey (t/a Ocean Finance) v HMRC
The Ice Rink Company Ltd and another v HMRC
DCM (Optical Holdings) Ltd v HMRC
L Hackett v HMRC
Other cases that caught our eye
One minute with
One minute with…Gemma Beck
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
Urgent action could be required on non-dom ‘double remittances’
HMRC set out Pillar Two territories
Additional information requirements for creative industry claims updated
Private schools VAT challenge
HMRC increase late-payment interest rates
CASES
Read all
St Patrick’s International College Ltd and others v HMRC
Morgan Lloyd Trustees Ltd v HMRC
HMRC v Bolt Services UK Ltd
Other cases that caught our eye: 4 April 2025
HMRC v Innovative Bites Ltd and another
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
B Lynch v HMRC