Latest developmentsApril 2021 updates • 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) • Details of update to Notice 744B (freight transport and Northern Ireland) (V1.306) • Details of Revenue and Customs Brief 4/21 (partial exemption and coronavirus) (V1.405) • Details of the CJEU Judgment in Wellcome Trust (reverse charge on services used exclusively for non-business purposes) (V3.182A, V3.231) • Details of change to the rules on the reverse charge for carbon allowances (V3.233) • 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) • Details of the CJEU decision in Q-GmbH v Finanzamt Z (liability of the right to sell insurance products) (V4.121) • Details of Step By Step (Northern Ireland) Ltd v HMRC (provision of grant-funded education — whether business activity) (V4.141) • Update on the proposals to require notification of uncertain tax treatment by large businesses (V5.220) • 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: • Notice 700/11/20 'Cancelling your registration' (December 2020) • Notice 700/56/21 'Insolvency' (March 2021) • Notice 701/36/20 'Insurance' (December 2020) • Notice 725 • Notice 744A 'Catering, takeaway food' (December 2020) • Notice 744B 'Hotels and holiday accommodation' (March
• 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)
• Details of update to Notice 744B (freight transport and Northern Ireland) (V1.306)
• Details of Revenue and Customs Brief 4/21 (partial exemption and coronavirus) (V1.405)
• Details of the CJEU Judgment in Wellcome Trust (reverse charge on services used exclusively for non-business purposes) (V3.182A, V3.231)
• Details of change to the rules on the reverse charge for carbon allowances (V3.233)
• 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)
• Details of the CJEU decision in Q-GmbH v Finanzamt Z (liability of the right to sell insurance products) (V4.121)
• Details of Step By Step (Northern Ireland) Ltd v HMRC (provision of grant-funded education — whether business activity) (V4.141)
• Update on the proposals to require notification of uncertain tax treatment by large businesses (V5.220)
• 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:
• Notice 700/11/20 'Cancelling your registration' (December 2020)
• Notice 700/56/21 'Insolvency' (March 2021)
• Notice 701/36/20 'Insurance' (December 2020)
• Notice 725
• Notice 744A 'Catering, takeaway food' (December 2020)
• Notice 744B 'Hotels and holiday accommodation' (March
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