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Tax weekly highlights—18 June 2020

Published on: 18 June 2020
Published by: LexisPSL
  • Tax weekly highlights—18 June 2020
  • In this issue:
  • Coronavirus (COVID-19)
  • FTT issues coronavirus FAQs
  • FTT issues practice statement on revised approach to ADR
  • HMRC accepting repayment claims for CT instalments amid coronavirus crisis
  • CIOT publishes comments on draft legislation on the taxation of coronavirus support payments
  • HMRC updates guidance on the CJRS
  • HMRC updates guidance on expenses and benefits provided to employees during coronavirus
  • HMRC updates guidance on the SEISS
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) further information and guidance on coronavirus (COVID-19) related measures and statements, (2) the Court of Justice’s decision in Vodafone Portugal that amounts received by an economic operator in the event of early termination constituted the remuneration for a supply of services for consideration, and (3) the FTT’s decision in Qubic Tax dismissing various appeals made by four companies against data-holder and information notices but upholding an appeal against penalties for failure to comply with the information notices. or take a trial to read the full analysis.

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