The UK is, and intends to remain, a leading start-up hub for the tech and other sectors. R&D tax reliefs play a key role in incentivising...

The different VAT treatment of electronic publications and their physical world equivalents has long been controversial.  As discussed...

Will the UK actually introduce its digital services tax (DST)?   The UK DST is intended to apply from 1 April 2020, although the...

The Secretariat proposal for a unified approach published today for consultation until 12 November focuses on Pillar One (nexus and...