Tax Aware Issue 11 | April 2020

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Tax Aware Issue 11 | April 2020

Tax Aware — Tax Aware
Issue 11 April 2020

COVID-19: Taxing times

The UK Government and administrative bodies have implemented changes to mitigate the effects of the COVID-19 pandemic and to allow transactions and other work to continue from home.
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Higher SDLT rate for non-resident buyers

It was confirmed in the Budget 2020 that from 1 April 2021, a 2% Stamp Duty Land Tax (SDLT) surcharge will apply to non-UK resident individuals, companies and trusts purchasing residential property in England and Northern Ireland.
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On the front foot: Taking the initiative in HMRC COP 9 investigations

When HMRC suspects tax fraud it has a choice; it can either pursue a criminal investigation with a view to prosecution, or a civil investigation under Code of Practice 9 (COP 9).
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Taking your fair share: The changing landscape of tax reliefs available on share sales

Entrepreneurs' Relief was initially introduced to encourage entrepreneurs to invest in certain UK companies by allowing them to pay 10% capital gains tax (CGT, rather 20% as usual) on any gain on a future sale, provided certain conditions were met.
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Going to VAR: HMRC win National Minimum Wage appeal on football season ticket payroll deduction scheme

The Employment Appeal Tribunal (EAT) has held that a football club's payroll deduction arrangement, made available to employees to allow them to pay for their club season tickets, breached the National Minimum Wage (NMW) Regulations.
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New CGT filing deadline for residential property disposals

If you make a gain on the sale of a residential property, which usually means a second home or a buy to let since your main home will generally be tax-free, you used to report the gain in your tax return and pay the tax by the usual 31st January deadline.
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