Tax weekly highlights—9 June 2022

Table of contents

• International
• EU General Court dismisses UK’s appeal against CFC rules State aid decision
• HMRC publishes new UK-Luxembourg double tax treaty and protocol
• VAT
• FTT considers VAT treatment of transfer of property (Haymarket Media v HMRC)
• New Revenue and Customs Brief 10 (2022): VAT—business and non-business activities
• Taxes management and litigation
• Law Society response: Basis period reform provisional figures consultation
• Daily and weekly news alerts
• New and updated content

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Article summary

This week's edition of Tax weekly highlights includes: (i) the EU General Court’s dismissal of the UK’s CFC rules State aid appeal, (ii) publication of the text of a new UK-Luxembourg double tax treaty, not yet in force, and (iii) the FTT decision in Haymarket Media that the sale of a property was not a transfer of a going concern for VAT purposes.