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Home
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Issue 1499
Home
Issue
Issue 1499
Issue 1499
3 September, 2020
Analysis
COP 9: policy and practice
In autumn, a chancellor’s thoughts turn to fixing the public finances
International review for August 2020
Taxing excess Covid-19 support payments
The new SDLT surcharge: stamping on foreign buyers
The VAT review for September 2020
In brief
EU watch: the Commission's ambitious tax package
BlueCrest: new developments in UK partnership taxation
Actual or notional transactions
The proposed ‘financial institution notice’
Self's assessment: how do we stop the rogue promoters?
News
HMRC principles for collection and compliance
Coronavirus job retention scheme
Tackling construction industry scheme abuse
VAT grouping consultation
VAT refunds for public bodies
SDLT higher rates
DAC 6: the role of intermediaries
Protective GAAR notices
GAAR advisory panel opinion
Notification of uncertain tax treatment by large businesses
HMRC guidance: 2 September 2020
HMRC manual changes: 1 September 2020
Job retention scheme: compliance letters
Hybrids and other mismatches
Entitlement to SSP: further coronavirus measure
VAT: hire purchase arrangements
VAT MOSS rates: Ireland
Import duties
SDLT housebuilders relief
Tax treaties: Austria
HMRC’s corporate criminal offences investigations
Raising standards in the tax advice market
HMRC guidance: 26 August 2020
HMRC manual guidance: 24 August 2020
SEISS opens for second grant
CGT simplification review
CGT: UK residential property disposals
Disguised remuneration loan charge
Coronavirus bonus: carers in Wales
VAT refunds for museums and galleries
VAT: partial exemption framework
HMRC investigations into footballer image rights
HMRC data and transparency consultation
Retained EU case law consultation
HMRC visits
HMRC guidance: 19 August 2020
HMRC manual changes: 17 August 2020
Brexit: Northern Ireland protocol
Free report on Brexit transition
Job retention scheme
Tax-free childcare scheme
EU VAT identification prefix for NI
VAT appeals
Charity advertising: zero rating
Exit summary declaration
Statutory residence test: coronavirus
Report on ‘regressivity of VAT’
UK Government hubs in Scotland
Meal deal guidance
CIOT's submission on HMRC charter
VAT: Northern Ireland
Job retention bonus guidance
SEISS eligibility update
OECD report on role of tax administrations
Recent HMRC guidance
VAT and SDLT: lease variations
HMRC guidance on zero-rating of e-publications
Customs grant scheme extension
CJRS guidance updated to reflect 1 August changes
Weekly roundup of HMRC manual changes
Cases
C McNaughton v HMRC
Cases that caught our eye: 28 August 2020
Cases that caught our eye: 24 August 2020
G Holland-Bosworth v HMRC
HMRC v Parry
Cases that caught our eye: 14 August 2020
AXA SA v Genworth Financial International Holdings LLC and others
R oao J Boulting and another v HMRC
Cases that caught our eye: 7 August 2020
Armstrong and Haire Ltd v HMRC
All Answers Ltd v HMRC
HMRC v Kickabout Productions Ltd
One minute with
One minute with... Samar Farooq
Practice guides
COP 9: policy and practice
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