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:

Issue 26, 2 July 2020

News in brief
HMRC Manuals
Weekly roundup of HMRC manual changes—23 June 2020

Direct taxes
Deferral of reporting deadlines for DAC 6

Use Alternative Dispute Resolution to settle a tax dispute

Indirect taxes
HMRC Brief 9/2020—Delayed VAT repayments to overseas businesses

Single import declarations for multiple low value parcels

Pay less Customs Duty and VAT if you are importing capital goods

Pay no import duty or VAT on visual and auditory goods

HM treasury
The Coronavirus Act 2020 Functions of Her Majesty's Revenue and Customs (Coronavirus Job Retention Scheme) Direction

Case summaries—Direct Taxes
Etat belge v Pantochim SA (C-19/19)

Case summaries—Indirect Taxes
KrakVet Marek Batko sp. K.v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Case C-276/18)

Sandham v HMRC [2020] UKUT 193 (TCC)

Finance Bill progress
Finance Bill 2020—Proposed Government Amendments—taxation of coronavirus support payments

Finance Bill 2020—Proposed Government Amendments—protected pension age of members employed as a result of coronavirus

Finance Bill 2020—Proposed Government Amendments—modifications of the statutory residence test in connection with the coronavirus

Finance Bill 2020—Proposed Government Amendments—Future Fund—EIS and SEIS relief

Finance Bill 2020—Proposed Government Amendments—interest on unpaid tax in case of disaster etc of national significance

Finance Bill 2020—Proposed Government Amendments—exceptional circumstances preventing disposal of interest in three year period

Finance Bill 2020—Proposed Government Amendments—HGV road user levy

Finance Bill 2020—Proposed Government Amendments—enterprise management incentives—disqualifying events

EU Material
Taxation—Council agrees on the postponement of certain tax rules

HMRC—Self Employed—Making sure Class 2 National Insurance is included in Self-Assessment calculation

Tax Credit Renewals

As at July 2020


Tanya Stewart Content editor