Apr 12, 2021 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...
Mar 12, 2020 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...
Jan 22, 2020 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...
Nov 01, 2019 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,...
Jul 18, 2019 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...
May 24, 2019 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...
May 21, 2019 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...
May 17, 2019 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...
Mar 18, 2019 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...
Mar 14, 2019 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...
Mar 12, 2019 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...
Feb 26, 2019 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...
Feb 15, 2019 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...
Jan 10, 2019 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...
Dec 19, 2018 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...
Dec 17, 2018 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...