Tax weekly highlights—13 August 2020

Article summary

This week’s edition of Tax highlights includes: (1) HMRC’s confirmation of the first four countries whose digital services tax regimes are considered ‘similar’ to the UK’s for the purposes of cross-border relief, (2) the government publishing guidance on the customs implications of the Northern Ireland Protocol, (3) the European Commission publishing text for proposed changes to EU VAT rules for the Northern Ireland Protocol, (4) the High Court’s decision in AXA v Genworth that ‘subject to tax’ in an SPA gross-up clause means actual tax due, and (5) the High Court’s decision as to an application for judicial review of HMRC voiding a share buyback statutory clearance in Boulting.