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HMRC

Morgan Lewis

HM Revenue & Customs to Get Preferential Status as of 1 December 2020 (UPDATED)

Morgan Lewis on

With effect from 1 December 2020, the UK’s HM Revenue & Customs will be given preferential creditor status for certain taxes which a company has collected but failed to pay to HMRC on the date it enters insolvency. ...more

Hogan Lovells

HMRC change their practice on VAT treatment of lease variations

Hogan Lovells on

HMRC has published Revenue & Customs Brief 11 of 2020 (RCB), concerning the VAT treatment of lease variations.  The RCB represents a change in the way HMRC have treated lease variations for VAT purposes where the landlord...more

Orrick, Herrington & Sutcliffe LLP

COVID-19 UK: Corporate – UK Summer Statement 2020 - Key Tax Points

Highlighting key tax points coming out of the recent economic update (8 July) delivered by the UK Government: Temporary reduction in stamp duty land tax (“SDLT”) on residential property purchases in England and Northern...more

McDermott Will & Emery

Making Use of UK Tax Reliefs for Impact Investing

McDermott Will & Emery on

Tax Reliefs for Impact Investing in the United Kingdom: What You Should Know - The United Kingdom, like other markets, has seen rapid growth in the popularity of “impact investing,” where the investor’s intention is to...more

Dechert LLP

Coronavirus Job Retention Scheme guidance – another turn of the documents and still some uncertainty…

Dechert LLP on

On Wednesday 1 July 2020 the Government updated its various guidance materials addressing the Coronavirus Job Retention Scheme (“the Scheme”) and its operation. At least this time there are no dramatic changes but one crucial...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

UK Coronavirus Job Retention Scheme (CJRS) - Flexible Furloughing Possible From 1 July 2020

On 26 June 2020, Her Majesty’s Revenue and Customs (HMRC) updated its Coronavirus Job Retention Scheme (CJRS) Treasury Direction to take account of the flexible furlough scheme. The CJRS is to be tapered downwards until it...more

Proskauer Rose LLP

UK Tax Round Up - June 2020

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UK COVID-19 Developments - HMRC updates its trading activities guidance - HMRC has updated its guidance at BIM48000 regarding how legislation and case law should be applied where a business makes changes to its...more

Dechert LLP

DAC6: Approval of six month extension to the reporting timetable

Dechert LLP on

On 24 June, the Council of the European Union formally adopted a directive giving EU Member States the option to defer by six months the timetable for reporting under DAC6. ...more

Dechert LLP

COVID-19 Coronavirus Business Impact – Coronavirus Job Retention Scheme - revised Treasury Direction issued

Dechert LLP on

On Friday 26 June 2020 the Government published the third Treasury Direction concerning the Coronavirus Job Retention Scheme (“the Scheme”) which governs the operation of the Scheme in respect of the period from 1 July 2020...more

Morgan Lewis

United Kingdom Delays DAC 6 Reporting by Six Months

Morgan Lewis on

HM Revenue & Customs confirmed on June 25, 2020, that the United Kingdom will adopt a European Union measure to delay the first reporting requirement under EU Council Directive 2018/822, the sixth amendment to the EU...more

McDermott Will & Emery

UK Self-Employment Income Support Scheme Extended

McDermott Will & Emery on

On 12 June 2020 HM Revenue & Customs (HMRC) announced an extension to the Self-Employment Income Support Scheme (SEISS). The extension will allow eligible claimants to apply to HMRC for a second liquidity grant to partially...more

Morgan Lewis

Coronavirus Job Retention Scheme Will Be More Flexible From 1 July: What It Means for UK Employers

Morgan Lewis on

The UK government on 12 June published additional updated guidance on the Coronavirus Job Retention Scheme (the Scheme), explaining how the flexible furlough arrangements can be implemented by employers looking to bring back...more

Hogan Lovells

The UK’s revised Job Retention Scheme

Hogan Lovells on

On 20 March 2020 the UK government announced its coronavirus Job Retention Scheme (JRS), which allowed businesses to place employees on furlough (temporary leave of absence) and reclaim 80% of their usual monthly wage costs...more

Dechert LLP

COVID-19 Coronavirus Business Impact – proposed Coronavirus Job Retention Scheme taxation and clawback regime announced

Dechert LLP on

In this OnPoint we report on the UK Government’s recently announced consultation on the taxation and clawback regime which will apply in relation to grants made to employers under the Coronavirus Job Retention Scheme (“the...more

Proskauer Rose LLP

UK Tax Round Up - May 2020

Proskauer Rose LLP on

UK COVID-19 developments - Proposed deferral of DAC6 and DAC2 - The European Commission has published a draft directive proposing a three month delay to the deadlines for certain information disclosures under the EU...more

Proskauer - Tax Talks

COVID-19: Taxation of coronavirus support payments

Proskauer - Tax Talks on

The UK government has opened a consultation on draft legislation concerning the taxation of coronavirus business support payments. HMRC want views on the technical effectiveness of the proposed legislation in ensuring that...more

Jones Day

The UK’s Digital Services Tax: Where Are We Now?

Jones Day on

Current Status: The UK Government is moving ahead with its implementation of the Digital Services Tax ("DST") despite concerns raised by the United States and the Organisation of Economic Co-operation and Development ("OECD")...more

Proskauer - Tax Talks

IR35 extension to private sector – Finance Bill 2020 amendment on territorial scope

Proskauer - Tax Talks on

There has been much discussion over the past year or so about the UK government’s proposal to make changes to the application of the off-payroll working (or IR35) tax rules to private sector end clients so as to shift certain...more

Proskauer - Tax Talks

Advisers’ fees non-deductible where management decisions made by parent company

Proskauer - Tax Talks on

The UK’s First-tier tax tribunal (FTT) has just released an interesting decision considering whether or not expenses incurred by a parent company on advisers’ fees that related to a proposed disposal by a group subsidiary and...more

Cooley LLP

Alert: Year-End Reporting for Equity Incentive Plans With UK Participants Due July 6

Cooley LLP on

The deadline is approaching for the HM Revenue and Customs (HMRC) year-end reporting requirement for UK, US and other companies with respect to options and other equity incentive awards granted to, and share acquisitions by,...more

White & Case LLP

DAC6 reporting delay proposed by EU Commission due to COVID-19

White & Case LLP on

DAC6 summary - Council Directive 2018/822 – known as DAC6 – is the sixth amendment to the EU Directive on Administrative Cooperation 2011/16/EU. DAC6 is aimed at providing the tax authorities with a “warning system” in...more

Katten Muchin Rosenman LLP

HMRC Introduces Temporary Extension for Notifying an Option to Tax

This advisory outlines temporary changes instituted by Her Majesty’s Revenue and Customs (HMRC), on 14 May, in light of the COVID-19 pandemic, to increase the deadline that companies have to notify HMRC of a decision to opt...more

Proskauer - Tax Talks

COVID-19: DAC 6 reporting delayed

Proskauer - Tax Talks on

In light of COVID-19, and in response to requests from European trade associations, the European Commission has published its proposal to amend Directive 2011/16/EU which deals with various strands of administrative...more

Cooley LLP

Alert: UK Employment COVID-19 Webcast – FAQ Update

Cooley LLP on

In April, we hosted a webcast focused on the key issues facing UK employers in response to the COVID-19 pandemic. Following on from that webcast, we set out below some of the frequently asked questions that we have recently...more

Proskauer Rose LLP

UK Tax Round Up - April 2020

Proskauer Rose LLP on

Temporary changes to the statutory residence test for inbound COVID-19 workers - The UK Chancellor has written to the chair of the Treasury Select Committee outlining temporary changes to the statutory residence test...more

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JD Supra Privacy Policy

Updated: May 25, 2018:

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Links to Other Websites

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Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

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You can make a request to exercise any of these rights by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

You can also manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard.

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California Privacy Rights

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Changes in Our Privacy Policy

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Contacting JD Supra

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How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

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There are different types of cookies and other technologies used our Website, notably:

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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