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