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GAAR guidance
The guidance on the general anti-abuse rule (GAAR) has been revised. The main change is to the procedural guidance in part E section 3.7A) adding information on a protective GAAR notice.
Job retention scheme
HMRC has updated the guidance on the coronavirus job retention scheme on calculating the usual and furloughed hours for an employee who comes off furlough or flexible furlough partway through a claim period.
Disguised remuneration
HMRC has amended its policy paper on settling disguised remuneration scheme use and paying the loan charge providing information on payment support options and adding explanation about return filing arrangements.
Preferential creditor
The Insolvency Act 1986 (HMRC Debts: Priority on Insolvency) Regulations SI 2020/983 amend the Insolvency Act 1986 to make HMRC a second preferential creditor for specified debts in insolvencies on and after 1 December 2020.
Stamp duty land tax
The...
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