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Tax weekly highlights—22 October 2020

Tax weekly highlights—22 October 2020
Published on: 22 October 2020
Published by: LexisPSL
  • Tax weekly highlights—22 October 2020
  • In this issue:
  • Employment taxes
  • HMRC publishes off-payroll IR35 update
  • CIOT responds to HMRC’s consultation on disguised remuneration tax avoidance
  • HMRC updates PAYE and overseas workday relief guidance for coronavirus restrictions
  • VAT
  • FTT did not have jurisdiction to consider EU principle of legitimate expectation (R T Rate Ltd v HMRC)
  • HMRC to revise guidance on early termination fees
  • Court of Justice rules on the provision of services associated with welfare services (Finanzamt D v E)
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) an update on HMRC’s interpretation of the off-payroll IR35 rules, (2) the FTT’s decision in RT Rate Ltd that it did not have jurisdiction to consider and give effect to the EU law principle of legitimate expectation, and (3) an OTS report on simplifying tax claims and elections. or take a trial to read the full analysis.

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