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Tax weekly highlights—26 March 2020

Published on: 26 March 2020
Published by: LexisPSL
  • Tax weekly highlights—26 March 2020
  • In this issue:
  • Coronavirus (COVID-19)
  • Chancellor announces further measures, including for the self-employed and the employed, in response to coronavirus
  • Tax tribunals and the coronavirus pandemic
  • HMRC changes stamp duty process due to coronavirus
  • HMRC not accepting non-statutory clearances by post due to coronavirus
  • HMRC extends SRT exceptional circumstances for coronavirus
  • HMRC extends deadline for taxpayers to respond to queries regarding CFC finance company exemption claims
  • OECD publishes toolkit of tax measures in response to coronavirus
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) various measures announced by the government and HMRC in response to coronavirus (COVID-19), (2) the FTT’s decision in Esso rejecting a claim for group relief by seven UK companies in respect of losses of £228m incurred by a Danish company in the same worldwide group, and (3) the AG’s opinion in Blackrock that a single supply of investment management services could not be apportioned such that only a proportion of the supply was subject to the reverse charge. or take a trial to read the full analysis.

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