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 Slaughter and May 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 Slaughter and May 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 Slaughter and May 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 Slaughter and May 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 Slaughter and May 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 Slaughter and May On 9 December 2018, the French economist Thomas Piketty and others published a manifesto for a “fairer” Europe. To fund the changes...