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Home
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Issue 1489
Home
Issue
Issue 1489
Issue 1489
28 May, 2020
Analysis
Covid-19 and reasonable excuse
UK tax pitfalls of the foreign company
Royal Opera House: VAT, opera and ice cream
Remote litigation: coming to a screen near you
Jersey’s economic substance rules
In brief
Martin: statutory construction
Deductibility of deal fees: lessons from Centrica
Illegal distribution or remuneration?
Dong Yang: CJEU rules on VAT fixed establishment
News
Scotland: restrictions for businesses connected to tax havens
Loan charge amendments
CJRS: new Treasury direction
Employee car ownership schemes
Advisory fuel rates
Waiving the right to income
Coronavirus-related home office expenses
Working tax credit eligibility
SEISS and universal credit
VAT: betting and gaming machines
VAT on donated PPE
Relief from import duties and VAT
Customs declarations training
Brexit: government’s approach to NI protocol
Public Bill Committee
HMRC guidance: 27 May 2020
HMRC manual tracker: 27 May 2020
Cases
Other cases that caught our eye: 28 May 2020
Fowler v HMRC
Centrica Overseas Holdings Ltd v HMRC
HMRC v NCL Investments Ltd and other
HMRC v Sippchoice Ltd
Ladywalk LLP v HMRC
One minute with
One minute with... Michael Ashdown
Practice guides
UK tax pitfalls of the foreign company
EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 18 July 2025
Chancellor outlines financial services strategy
CIOT reviews transfer pricing proposals
Marriage allowance: backdating claims
Further HMRC update on VAT penalties
CASES
Read all
Abbotsford Property Group Ltd and another v Revenue Scotland
R (oao Thomas Holdings Ltd and others) v HMRC
G Stenhouse and another v HMRC
Other cases that caught our eye: 18 July 2025
B D’Angelin v HMRC
IN BRIEF
Read all
HMRC’s approach to wealthy individuals
There’s only one POEM
Discovery assessments: agents
Standish v Standish
Section 899 compromise shifts international tax landscape
MOST READ
Read all
‘Legislation Day’ date announced
One Big Beautiful Bill Act enacted
Wealth taxes and fiscal reality
G Haworth and others v HMRC
OBBBA: permanent tax cuts and international adjustments