Author: Clare Bouwer

UK Tax News - Issue 10 (2020)

Topics include:

• Covid-19: Reduction in service in First-tier Tribunal Administrative Centre;
• Covid-19: Deferral of VAT payments;
• Covid-19: Waiver of VAT on imports of certain medical supplies;
• Questions of input VAT recovery for supplies wrongly thought to be exempt referred to CJEU;
• Covid-19: HMRC guidance on residence and permanent establishment issues