Weekly tax brief | 26 October 2021

Swimming against the tide after Brexit: how far will VAT move into uncharted waters?
Sarah Halsted
The European Court has ruled that private swimming lessons do not qualify for the VAT exemption that applies to education. While the UK government is no longer obliged to follow this judgment post-Brexit, its response will tell us a lot about how far it will let UK VAT rules diverge from the EU law that spawned them.  

What are the hidden costs of buying UK property for non-UK domiciles?
Rob Williams
As the pandemic led many people to re-evaluate their priorities and lifestyles, more non-UK domiciles are considering buying property in the UK. But are those who have already benefitted from a reduction in tax under the remittance basis aware they could face an additional tax charge on the money used to fund the purchase?