Legal News

Tax weekly highlights—15 July 2021

Published on: 15 July 2021
Published by: LexisPSL
  • Tax weekly highlights—15 July 2021
  • In this issue:
  • International
  • G20 endorse plans for global tax reform
  • First edition of Tax Transparency in Latin America report outlines growing role of tax transparency and exchange of information
  • Stamp and transfer taxes
  • 12 month time limit for repayment of SDLT where contract annulled after substantial performance (HMRC v Candy)
  • SDLT—Annex was not suitable for use as a single dwelling (Fiander and Brower v HMRC)
  • HMRC publishes guidance on freeport tax sites and SDLT relief
  • VAT
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) the G20’s endorsement of the OECD’s two pillar plans for global tax reform, (2) the UT’s decision in Candy that an amendment to an SDLT return to claim a repayment of SDLT when a contract is rescinded or annulled after it has been substantially performed must take place within the usual time limit of 12 months from the filing date of the SDLT return, (3) the UT’s decision in Fiander and Brower that an annex was not suitable for use as a single dwelling, and (4) the AG’s Opinion in Zipvit that the recovery of VAT was not possible without an invoice for VAT embedded in supplies made by Royal Mail. or take a trial to read the full analysis.

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