Commentary

Latest developments

Latest developments
Latest developments | Commentary

Latest developments

Latest developments | Commentary

Latest developments

April 2021 updates

  1.  

    •     Details of Council Decision (EU) 2021/512 of 22 March 2021 (continuation of fuel scale charges in respect of Northern Ireland) (V1.229, V3.266)

  2.  

    •     Details of update to Notice 744B (freight transport and Northern Ireland) (V1.306)

  3.  

    •     Details of Revenue and Customs Brief 4/21 (partial exemption and coronavirus) (V1.405)

  4.  

    •     Details of the CJEU Judgment in Wellcome Trust (reverse charge on services used exclusively for non-business purposes) (V3.182A, V3.231)

  5.  

    •     Details of change to the rules on the reverse charge for carbon allowances (V3.233)

  6.  

    •     Details of the Supreme Court decision in Balhousie Holdings Ltd v HMRC (sale and leaseback — whether disposal of entire interest for the purposes of the self-supply on qualifying buildings) (V3.248)

  7.  

    •     Details of the CJEU decision in Q-GmbH v Finanzamt Z (liability of the right to sell insurance products) (V4.121)

  8.  

    •     Details of Step By Step (Northern Ireland) Ltd v HMRC (provision of grant-funded education — whether business activity) (V4.141)

  9.  

    •     Update on the proposals to require notification of uncertain tax treatment by large businesses (V5.220)

  10.  

    •     Details of the 2021 Finance Bill provisions for failure to submit a return or make a related payment on time (V5.382, V5.383, V5.404)

The following VAT Notices have been included in Part V8:

  1.  

    •     Notice 700/11/20 'Cancelling your registration' (December 2020)

  2.  

    •     Notice 700/56/21 'Insolvency' (March 2021)

  3.  

    •     Notice 701/36/20 'Insurance' (December 2020)

  4.  

    •     Notice 725

  5.  

    •     Notice 744A 'Catering, takeaway food' (December 2020)

  6.  

    •     Notice 744B 'Hotels and holiday accommodation' (March

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