Legal News

Tax weekly highlights—5 November 2020

Published on: 05 November 2020
Published by: LexisPSL
  • Tax weekly highlights—5 November 2020
  • In this issue:
  • Coronavirus (COVID-19)
  • Chancellor extends furlough and enhances SEISS
  • HMRC extends time limit for notifying an option to tax land and buildings
  • Council of the EU publishes proposal to extend temporary VAT measures to coronavirus vaccines and testing kits
  • Law Society calls for urgent action ahead of SDLT holiday deadline
  • HMRC updates VAT Notice on health professionals and pharmaceutical products
  • Companies and corporation tax
  • FTT considers tax treatment of intra-group loan notes (Blackrock Holdco 5 LLC v HMRC)
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) the extension and alterations to the government’s coronavirus (COVID-19) schemes due to the national lockdown, (2) the FTT’s decision in Blackrock Holdco 5 LLC regarding the tax treatment of an intra-group loan and (3) the release of regulations on Bank Levy deductions for certain loss absorbing instruments. or take a trial to read the full analysis.

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