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Tax Aware

Issue 12: September 2020

Tax Aware
 News

Coronavirus and Tax: Possible tax increases

The Treasury is reportedly considering a number of tax increases in a number of areas to help deal with the economic impact of COVID-19. Largely, these reported changes target UK companies and the wealthier members of society.

 News

VAT: HMRC answers back

Every rail commuter knows to stay away from the edge of platforms: and the same applies to tax, too.

 News

HMRC's growing arsenal of powers against enablers of tax avoidance

As discussed in our previous article HMRC has been growing its arsenal of powers to tackle "enablers" and "promoters" of tax avoidance at a quickened pace since 2017. On 21 July 2020, HMRC published a consultation and draft legislation for new proposals to strengthen those existing powers.

 News

Surprise victory for Apple in landmark State aid case

In July 2020, the General Court of the European Union ruled that, while the European Commission has the power to scrutinise tax rulings issued by Member States to taxpayers, to do so it must meet a surprisingly high evidential threshold.

 News

Sharing (data) is not always caring

The Common Reporting Standard (CRS) requires banks and certain investment entities (trusts, companies, foundations, etc.) to collect sensitive personal and financial information concerning underlying individuals, and transfer that information to local tax authorities.

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