Legal News

Tax weekly highlights—12 March 2020

Published on: 12 March 2020
Published by: LexisPSL
  • Tax weekly highlights—12 March 2020
  • In this issue:
  • Spring Budget 2020
  • International
  • UT decides taxpayers did not benefit from motive exemption or qualify for treaty relief (Andrew Davies and others)
  • Transfer of company’s business not subject to ToAA rules (Fisher and others v HMRC)
  • OECD publishes comments received on country-by-country reporting review
  • Select Committee publishes guidance on intermediary filing exemption under DAC6
  • European Commissioner makes speech on EU taxation policy
  • Stamp taxes
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) coverage of Spring Budget 2020, (2) the UT’s decision in Andrew Davies and others that the taxpayers did not satisfy the ‘motive exemption’ in the transfer of assets abroad legislation and could not benefit from treaty relief in respect of the resulting tax liability, (3) the FTT’s decision in Pensfold that the 15% rate of SDLT did not apply to an acquisition of a farm, and (4) the FTT’s decision in Northern Lights Solutions Ltd that the taxpayer was part and parcel of the client organisation and that his services were provided as an employee. or take a trial to read the full analysis.

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