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IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
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Residence
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Withholding taxes
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Private client taxes
CGT
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Home
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Issue 1504
Home
Issue
Issue 1504
Issue 1504
8 October, 2020
Analysis
Tax and the City review for October 2020
Checking for excessive furlough payments
The three Ps of pillar one
Brexit: retained EU tax law
Boulting: jurisdiction and the rule of law
In brief
HMRC searches during Covid-19
Are aphrodisiacs ‘food’ for VAT purposes?
Self’s assessment: Tax after Covid
News
HMRC manual changes: 9 October 2020
Coronavirus support developments
Enhanced time to pay
NICs: test and trace support payments
Deduction of import VAT: owners only
VAT cross-border e-commerce
VAT: B2C sales in UK from 2021
EU VAT Committee to take on extra powers
HMRC restarts profit diversion facility
European Commission consults on temporary state aid framework
Non-cooperative jurisdictions
BEPS update
Increase in HMRC complaints
Wales tax programme
PSA letters go missing
Nudge, nudge
HMRC guidance: 7 October 2020
HMRC manual changes: 5 October 2020
Cases
Vos Aannemingen BVBA v Belgische Staat
K McCabe v HMRC
S Ahmed v HMRC
Webster
Other cases that caught our eye
One minute with
One minute with... Helen Ratcliffe
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: 4 April 2025
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
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
HMRC closing in on tax avoidance (again)
HMRC v Innovative Bites Ltd and another
Excluded property trusts and 6 April 2025
Chancellor hints on digital services tax
Country-by-country reporting goes public