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Tax weekly highlights—29 March 2018

Published on: 29 March 2018
Published by: LexisPSL
  • Tax weekly highlights—29 March 2018
  • In this issue:
  • VAT
  • VAT recovery on investment management fees referred to Court of Justice (HMRC v University of Cambridge)
  • AG considers administration of dental plan payment services not VAT exempt (HMRC v DPAS)
  • Right to deduct VAT unaffected by late issue of VAT invoice (Volkswagen AG v Supreme Court of Slovak Republic)
  • International
  • BEPS multilateral convention on tax treaties enters into force on 1 July 2018
  • OECD publishes additional guidance on attribution of profits to PEs
  • Companies and corporation tax
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) the Court of Appeal’s referral to the Court of Justice on VAT recovery in University of Cambridge, (2) the Advocate General’s opinion in DPAS that the administration of dental plan payment plan services should be subject to VAT, and (3) the Court of Justice’s decision in Volkswagen AG v Slovak Republic that the right to deduct VAT was unaffected by the late issue of the VAT invoice. or take a trial to read the full analysis.

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