Weekly tax brief | 28 January 2020

Bong! Sixty minutes to file your tax return
George Bull
Despite the best efforts of campaigners, it appears that Big Ben won't now bong to mark Britain's departure from the European Union. But never fear. There will be a clock in Downing Street counting down to 11pm on Friday, providing a helpful reminder that there are just 60 minutes to go to file those down-to-the-wire tax returns. You have been warned.

Free hospital car parking could produce massive VAT bills for NHS trusts
Scott Harwood
The government recently announced that many NHS patients and visitors in England will be able to access free NHS hospital car parking from April this year. To many this is great news, but the changes may have unintended tax consequences for embattled NHS Trusts with implications for frontline services.

UK businesses beware: contradictory Brexit agreements leave you at the mercy of a 'pick 'n mix' approach to legal precedent
Sarah Halsted
The European Union (Withdrawal Agreement) Act 2020 received Royal Assent last week. It empowers the Government to give UK courts discretion to depart from existing EU case law after the end of the transition period. However, the earlier European Withdrawal Act 2018 gives the UK courts discretion to take account of EU court judgments issued after the end of the transition period. So where does this leave business? 

National Minimum Wage comes of age
Susan Ball
This year, the National Minimum Wage celebrates its 21st birthday – a coming of age anniversary that will be marked by an increase in rates as well as an increase in scrutiny regarding how the rules are policed.

What are the prospects for the EU's proposed carbon border tax?
Sheena McGuinness
Tackling the climate change emergency will require radical thinking and an overhaul in the way we do business. Last month, the European Commission unveiled its European Green Deal which included ambitious plans for a carbon border tax. But how will this work and will it prove effective? Will it push up the cost of a McDonald’s Happy Meal?

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