Tax weekly highlights—26 April 2018

Article summary

This week’s edition of Tax highlights includes: (1) the FTT’s decision in Bloomberg that HMRC was right to deny an election for amortisation deductions on intangible fixed assets for the UK permanent establishments of non-UK resident companies that had acquired additional partnership interests, (2) the FTT’s decision in Paragon that an information booklet on the terms of a specific individual’s policy, supplied to an insurance company, was zero-rated, and (3) the Court of Justice’s decision in Firma Hans Bühler KG that the requirements of the Principal VAT Directive, art 141(c) are met where a taxable person is resident and VAT registered in the Member State from which the goods are dispatched, but uses the VAT registration number of another Member State for an intra-community transaction.