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Tax weekly highlights—30 April 2020

Published on: 30 April 2020
Published by: LexisPSL
  • Tax weekly highlights—30 April 2020
  • In this issue:
  • Coronavirus (COVID-19)
  • HMRC extends consultation deadlines
  • Scottish government plans further LBTT legislation in response to coronavirus
  • Government announces loan scheme for small businesses
  • HMRC updates guidance on deferral of VAT payments
  • HMRC updates guidance on the Coronavirus Job Retention Scheme (CJRS)
  • House of Commons Library answers questions on CJRS
  • HMRC updates statutory payment guidance for furloughed employees
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) further information and HMRC guidance connected to the coronavirus (COVID-19) pandemic, (2) the Court of Appeal’s decision in Beadle that the FTT has no jurisdiction to consider the validity of a PPN as a defence to a late payment penalty, (3) the UT’s decision in Looney that a termination payment and other amounts related to a contract entered into by a partnership to provide management training were trading receipts of the partnership, and (4) the UT’s decision in Royal Opera House that there was no direct and immediate link between the costs of staging an opera (production costs) and the taxable supplies of catering made by the appellant during performances, with the result that none of the input tax incurred on production costs could be attributable to those taxable supplies. or take a trial to read the full analysis.

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