Weekly tax brief | 4 August 2020

Is the NHS facing a big tax bill for keeping us safe and well?
Susan Ball
Many NHS trusts have made accommodation, food, transport and parking available to staff in order to keep them safe and well and to enable them to do their jobs. However, the NHS and these staff could be facing a large tax bill under current rules.

UK employees working overseas could fall into a tangled tax web
Chris Gore
We have previously examined the implications of employees being "caught" in another tax jurisdiction during lockdown, but what happens when employees choose to remain in situ? And what if they head to a specific tax jurisdiction to work remotely for their UK employer?

More needs to be done to regulate R&D tax credit to weed out poor advisers 
Sheetal Sanghvi and Graham Steele
The Chartered Institute of Taxation has introduced new guidance for professional conduct surrounding R&D tax credits. However, more could be done on registration and accreditation to stamp out questionable claims.

The UK is a leading player in global video games production, but tax relief is complicated and slow
Matt Appleton
For those who thought playing computer games was ‘a misspent youth’, the industry is now worth over £3.86bn. Video games producers have a number of ways to maximise tax relief but it’s complicated and lengthy. Ahead of Brexit there is opportunity to enhance, simplify and strengthen our top position. 

VAT relief on charity advertising arrives in the digital age
Sarah Halsted
HMRC has now relaxed its strict policy that looked set to exclude many online charity advertising campaigns from VAT relief. Charities should check the VAT position of their advertising contracts in case they are entitled to a refund. 

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