All Insights

Managing Covid-19

Chancellor sets out further economic measures to weather the COVID-19 storm

The UK government has set out its Winter Economy Plan, its latest stimulus package which provides more targeted support for

Tax

HMRC change in policy on VAT on lease break fees and liquidated damages on termination

Updated guidance on the VAT treatment of early termination fees and compensation payments will impact current and past real estate

Workforce Solutions

Furlough scheme clawback: how to respond to HMRC 'nudge' letters

HMRC is now sending out "nudge" letters to employers (including many staffing companies) at the rate of 3,000 a week

Workforce Solutions

Employers start to receive furlough scheme compliance letters from HMRC

It was reported this week that HMRC has written to 3,000 employers it believes may need to repay some or

Tax

Transparency in HMRC settlements: what does GE v HMRC tell us?

HMRC's action against multinational GE over tax arrangements for Australian subsidiaries highlights the need for absolute clarity when disclosing facts

Tax

HMRC provides guidance on the VAT and SDLT treatment of lease variations

New guidance from HMRC provides clarity on when variations to leases might be considered a "barter transaction" for VAT purposes.

IT and data

Data centre services not connected to immovable property, says CJEU

Ruling on a Finnish data centre's on-site services has implications for tax-liability exemptions.

Managing Covid-19

HMRC confirms that new EMI options can be granted to furloughed employees

Enterprise Management Incentive options may be granted to employees on furlough or working reduced hours due to the coronavirus emergency.

Managing Covid-19

HMRC makes first arrest for fraud in relation to the Coronavirus Job Retention Scheme

HMRC's first arrest in relation to the government's furlough scheme provides a warning to businesses, particularly given the potential for

Tax

Chancellor announces package of economic measures to help steer the UK out of COVID-19 crisis

The government's latest stimulus package provides much-needed support for job creation, as well as providing a boost to the hospitality