4/12/2021 8:43:16 AM Taxing Tokens By Slaughter and May The last few weeks have seen a number of cryptoasset milestones reach the mainstream press - in that context it is perhaps a tad...
3/12/2020 9:21:59 PM Budget 2020: an eye on innovation By Deeksha Rathi Understandably, dealing with the economic impact of Covid–19 dominated Chancellor Rishi Sunak’s first Budget. But the UK government...
1/22/2020 2:08:53 PM UK under increasing pressure to drop planned digital services tax By Zoe Andrews Will the UK actually introduce its digital services tax (DST)? The UK DST is intended to apply from 1 April 2020, although the...
11/1/2019 7:01:23 PM Tax on cryptoassets: HMRC’s latest guidance for business By Zoe Andrews In December 2018, I wrote a blog about HMRC’s guidance for individuals on the taxation of cryptoassets. HMRC has, nearly a year later,...
7/18/2019 11:34:06 AM Taxing the new self-employed By Slaughter and May The question of how the tax regime should adapt to reflect modern working practices is a difficult one. There has been a rise in the...
5/24/2019 12:00:00 AM What makes the UK so attractive to fintech? By Zoe Andrews The recently published brochure, UK FinTech State of the Nation, summarises the UK's fintech industry and demonstrates the UK's...
5/21/2019 12:00:00 AM Taxing the digital economy: my way or the highway will not lead to a longer-term solution By Deeksha Rathi There is a common recent development in the tax systems of the UK, France, Austria, Poland, Czech Republic, Italy, and Spain. All of...
5/17/2019 12:00:00 AM Polish retail tax State aid case paves the way for digital services taxes By Zoe Andrews Poland introduced a progressive tax based on turnover in 2016. Small shops with low monthly turnover paid no tax, whereas large...
3/18/2019 12:08:26 PM International tax reform: marketing intangibles proposal attracts support By Zoe Andrews The "marketing intangibles" proposal has emerged from the OECD's public consultation discussions as the most likely of the OECD's...
3/14/2019 10:29:58 AM EU scraps digital tax plan: all eyes now on the OECD By Deeksha Rathi On 12 March 2019, EU governments dropped plans to introduce an EU-wide digital tax. Despite months of talks, the Member States failed to...
3/12/2019 7:59:44 PM International tax system and digitalisation: time to think long-term By Deeksha Rathi Last week, the French finance minister introduced a bill for a 3% levy on the turnover of digital services companies with revenues of...
2/26/2019 3:17:11 PM VAT and the Future of Journalism By Deeksha Rathi In 2018, the UK government launched an independent review, led by veteran journalist Dame Frances Cairncross, to understand what could be...
2/15/2019 1:21:39 PM Blending the physical and virtual worlds By Slaughter and May The last few years have seen developments in integrated technologies, such as Hypersurfaces and smart fabrics, which aim to convert...
1/10/2019 6:26:11 PM What value is in a brand? By Slaughter and May The EU has today opened another State aid investigation, this time into tax rulings given to Nike by the Dutch tax authorities. At the...
12/19/2018 12:00:00 AM Tax on cryptoassets By Zoe Andrews Cryptoassets (cryptocurrency tokens such as bitcoin) are now so prevalent that HMRC has set out its view of the law about how individuals...
12/17/2018 12:42:45 PM Fairness in Taxation - Qu'est-ce que c'est? By Deeksha Rathi On 9 December 2018, the French economist Thomas Piketty and others published a manifesto for a “fairer” Europe. To fund the changes...