Legal News

Tax weekly highlights—1 April 2021

Tax weekly highlights—1 April 2021
Published on: 01 April 2021
Published by: LexisPSL
  • Tax weekly highlights—1 April 2021
  • In this issue:
  • VAT
  • Supreme Court rules that sale and leaseback did not trigger VAT charge (Balhousie Holdings Ltd v HMRC)
  • Court of Justice rules on the extent of the exemption for insurance (Q-GmbH v Finanzamt Z)
  • European Commission publishes guide to VAT One Stop Shop
  • HMRC updates guidance on new points-based late submission penalties
  • International
  • OECD invites comments on changes to commentaries on Article 9 of the OECD Model Tax Convention
  • OECD publishes jurisdiction profiles for arbitration under the MLI
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) the Supreme Court’s judgment in Balhousie Holdings Ltd v HMRC that a sale and leaseback was not the disposal of the taxpayer’s ‘entire interest’ in a care home, and (2) the Court of Justice’s decision in Q-GmbH v Finanzamt Z that product licensing services are not within the scope of the VAT exemption for insurance and reinsurance intermediary transactions. or take a trial to read the full analysis.

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