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Author: Clare Bouwer

UK Tax News - Issue 37 (2020)

Topics include:

  • Consultation on new tax regime for asset holding companies;
  • Covid-19: Reimbursement of costs of antigen tests not taxable;
  • Call for evidence in relation to VAT and the sharing economy;
  • Upper Tribunal refers questions on the compatibility of the UK rules on intra-group transfers with EU law to CJEU;
  • Tribunal disapplies restriction on cross-border group relief for losses of UK permanent establishment on basis of Philips Electronics;
  • Synthesized version of double tax treaty with Bosnia and Herzegovina
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