Simon's Tax Intelligence

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Simon's Weekly Tax Intelligence provides a complete weekly news service for current

developments in direct and indirect taxation.

* Budget Issue - a special issue published in Budget week includes the taxation

parts of the Chancellor's speech and Financial Statement, Budget Resolutions

and all official press releases concerning the Budget tax proposals.

* Cumulative lists and indexes (pink pages) - provide a complete guide to items

published in the year (updated every five weeks).

* Cross-references are included after each item to Simon's Direct Tax Service, De

Voil Indirect Tax Service and Foster's Inheritance Tax, as appropriate.



Additional Information:

SOURCE CURRENCY
Issue 48, 3 December 2020



UPDATE INFORMATION
News in brief
HMRC Manuals
Weekly roundup of HMRC manual changes—20 November 2020

Direct taxes
Advisory fuel rates

“Virtual” Christmas parties—call for clarity from HMRC

Capital Gains Tax changes that Self Assessment customers need to know

Tax campaigners urge HMRC to address loan charge filing barriers

Indirect taxes
Check which type of account to apply for to defer duty payments when you import goods

VAT Grouping—Establishment, Eligibility and Registration

Case summaries—Direct Taxes
HMRC v White Collar Financial Ltd [2020] UKFTT 459 (TC)

Murphy v HMRC [2020] UKFTT 461 (TC)

Case summaries—Indirect Taxes
Kaplan International Colleges UK Ltd (Case C-77/19)

Statutory instruments
Value Added Tax (Disclosure of Information Relating to VAT Registration) (Appointed Day) (EU Exit) Regulations, SI 2020/1333

Miscellaneous
Draft Finance Bill 2020–21 Response by the Chartered Institute of Taxation



AUTHOR INFORMATION
As at December 2020

Contributors

Tanya Stewart Content editor