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IPT
VAT
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BEPS
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Residence
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Withholding taxes
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Issue 1493
Home
Issue
Issue 1493
Issue 1493
25 June, 2020
Analysis
International review for June 2020
Protected settlements: tainted love
Inheritance tax problems in Finance Bill 2020
What exactly is a ‘security’?
Taxation of home working equipment during Covid-19
In brief
Covid-19: it pays to understand the small print
Employee share plan reporting 2019/20
LLPs and tax transparency
Accelerated payment notices and penalties
News
US pauses digital services tax discussions
Summer stimulus a prelude to tax rises?
Corporation tax instalments: repayments
Non-resident companies: disposals of UK land
The latest CJRS developments
SEISS: self-employed new parents
Tracking the history of IR35
VAT overseas refund scheme delays
Multiple low-value consignments
Transferring a business to the UK
Deferral of VAT payments
Commons Committee report on DAC 6
EU Parliament tax committee
Eclipse film scheme claims
Revised Finance Bill published
HMRC tax enquiries
Tribunal proceedings and Covid-19
HMRC manual update: 24 June 2020
HMRC guidance: 24 June 2020
Collection of class 2 NICs
Cases
KrakVet Marek Batko
Sandham v HMRC
Etat belge v Pantochim SA
Other cases that caught our eye: 24 June 2020
One minute with
One minute with... Elizabeth Small
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
G Haworth and others v HMRC
Abbotsford Property Group Ltd and another v Revenue Scotland
One minute with... Charlie Friend