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Home
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Issue 1508
Home
Issue
Issue 1508
Issue 1508
5 November, 2020
Analysis
5MLD: major changes to the UK trust register
Newey redux
The VAT review for November 2020
Cross-border remote workers: PAYE issues
Practical aspects of HMRC’s retrospective change on VAT and contract terminations
In brief
The SDLT surcharge: residence issues
BEPS 2.0: implications for asset managers
VAT appeal potentially impacts the insurance exemption
News
HMRC manual changes: 6 November 2020
Coronavirus support schemes extended
Bank levy: loss absorbing instruments
Annual investment allowance
Disposals of UK land by non-resident companies
Sick pay rebate scheme
CIOT makes case for integrating business rates with UK tax regime
UK property rich CIVs
Healthcare professionals’ life insurance payments
ISAs and authorised open-ended property funds
VAT: option to tax
VAT refunds to museums and galleries
VAT: private sonography services
VAT and import duty on medical supplies
Proposal to extend temporary VAT measures to coronavirus vaccines and testing kits
VAT MOSS rates: Austria
SDLT holiday cliff-edge
DAC 6 guide
BEPS action 13 peer reviews
MLI ratifications
Czech Republic convention updated
Time to pay arrangements
HMRC guidance: pensions update
Cases
Total E&P North Sea UK Ltd and another v HMRC
University of Southampton Students’ Union v HMRC
Swanage Sea Rowing Club v HMRC
Other cases that caught our eye
One minute with
One minute with... Danny Blum
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