ATT Annual Conference 2020 Updates

Last updated 21 May 2020

Tax has always moved quickly, but never more than it is now. In order to ensure that conference delegates receive the very latest information we will be providing links below to any areas where details have changed since we recorded these sessions. The updates will cover the period from 29 April 2020 to the final live session on 23 June 2020. Thereafter delegates should continue to check the ATT website for changes and updates in the usual manner.

VAT, Customs Duties and Brexit - are we there yet?

On 30 April, the Government announced that the zero rate of VAT which was intended to supplies of e-publications (including e-books, e-newspapers, e-magazines and academic e-journals) from 1 December 2020 would be fast tracked to take effect from 1 May 2020. More details are available here.

Employment taxes

On 13 May, the Government announced a relaxation of the position where employers have reimbursed their employees for the acquisition of office equipment. More details about the announcement are available here and we will be updated our article on homeworking expenses as we get more information.

On 19 May, legislation to introduce changes to the off-payroll working rules from April 2021 (including their extension to the private sector) was introduced into Finance Bill 2020 by way of a Government amendment.

Following the recording of this session, the Upper Tribunal delivered their verdict in the employment status case of HMRC V Professional Game Match Officials Ltd (PGMOL) [2020] UKUT 0147 (TCC). This decision, which raises interesting points regarding mutuality of obligation, will be covered as part of the live streamed Covid-19 sessions.

Property tax review

Capital tax issues in 2020

Business tax update

Professional Standards and the impact of COVID-19 on your practice