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Tax weekly highlights—23 July 2020

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Published on: 23 July 2020

Published by a LexisNexis Tax expert

Table of contents

Finance Bill 2021
Government publishes draft provisions for Finance Bill 2021
Finance Bill 2020
Finance Bill 2020 receives Royal Assent
VAT
VAT treatment of overseas goods sold to customers from 1 January 2021
CJEU rules that lawyers are taxable persons (Cabinet de avocat UR)
Court of Appeal rules that deemed non-supplies were not for business purposes (HMRC v Northumbria Healthcare NHS Foundation Trust)
International
EU Court quashes European Commission State aid decision on Irish tax agreements with Apple (Ireland v European Commission (Apple Sales International))

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Article summary

This week’s edition of Tax highlights includes: (1) publication of draft provisions for Finance Bill 2021 and accompanying documents, (2) Finance Bill 2020 receiving Royal Assent, and (3) the General Court of the European Union’s decision in Ireland v European Commission (Apple Sales International) annulling the decision of the European Commission that Ireland had granted Apple €13 billion in unlawful tax advantages.

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