Legal News

Tax weekly highlights—15 February 2018

Published on: 15 February 2018
Published by: LexisPSL
  • Tax weekly highlights—15 February 2018
  • In this issue:
  • VAT
  • VAT and fixed establishments (Hastings Insurance Services v HMRC)
  • Timeshares in a hotel were exempt from VAT (Fortyseven Park Street Ltd v HMRC)
  • Was the supply of lift passes a supply of transport? (Snow Factor v HMRC)
  • Taxes management and litigation
  • Discovery assessments and tax returns (HMRC v Raymond Tooth)
  • Results of CIOT and ATT survey on client notification letters
  • ICAEW responds to consultation on amendment regulations for VAT digitalisation
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) the FTT’s decision in Hastings that a company based in Gibraltar supplying insurance to UK customers through a UK broker did not have a fixed establishment in the UK for VAT purposes and belonged outside the EU for the purposes of supplies made to it, (2) the UT’s decision in Raymond Tooth on discovery assessments, and (3) the FTT’s decision in Christa Ackroyd on the application of the intermediaries legislation to a presenter providing services to the BBC via a personal service company or take a trial to read the full analysis.

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