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Tax weekly highlights—2 April 2020

Tax weekly highlights—2 April 2020
Published on: 02 April 2020
Published by: LexisPSL
  • Tax weekly highlights—2 April 2020
  • In this issue:
  • Coronavirus (COVID-19)
  • CIOT publishes guide to the tax implications of working from home
  • HMRC extends deadline for implementing digital links for MTD for VAT
  • HMCTS publishes updated operational summary daily
  • HMRC publishes guidance on coronavirus job retention scheme
  • HMRC publishes guidance on deferral of VAT payments
  • Customs duty and VAT waived on vital medical supplies
  • Revenue Scotland stops processing LBTT paper returns
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) updates on coronavirus (COVID-19), (2) the Supreme Court decision in Zipvit to refer four questions to the Court of Justice of the EU because the meaning of ‘due or paid’ in article 168(a) and the requirement for a VAT invoice in article 220 of the Principal VAT Directive 2006/112/EC was not ‘acte clair’, and (3) the Court of Appeal’s decision in LIFE services that the welfare services exemption did not extend to adult day-care services provided by two private companies. or take a trial to read the full analysis.

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