20 Mar, 2020 UK presses ahead with digital services tax By Zoe Andrews At a time when the priority for the UK government (after dealing with COVID-19, obviously) should be securing a good trade deal with the...
22 Jan, 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...
26 Nov, 2019 Is now a good time for a UK digital services tax? By Zoe Andrews The message was clear at last week's OECD public consultation on the reform of the international tax rules that there is a need to fix...
01 Nov, 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,...
12 Jul, 2019 UK publishes draft legislation and guidance for digital services tax By Zoe Andrews On the same day as the US begins an investigation into whether the 3% digital services tax (DST) adopted by the French is damaging to US...
17 May, 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...
26 Mar, 2019 Digitalisation of Tax: International Perspectives By Zoe Andrews A recent ICAEW report looks at how the digital revolution continues to impact tax administration by comparing the approaches of 12...
01 Mar, 2019 The future of tax returns By Slaughter and May A friend of mine was until recently the proud owner of one Arsenal share, given to him by his father. Last summer the Arsenal takeover...
18 Jan, 2019 Tax simplification from emerging technologies By Zoe Andrews Wouldn't it be great if future technological development enabled tax to be calculated and taken direct from the taxpayer without the need...
19 Dec, 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...
19 Dec, 2018 AI and the effect on tax allocation By Zoe Andrews Discussions continue at a global level on how the international tax rules should be reformed so they work adequately for today’s business...
05 Dec, 2018 Where is a user located? By Slaughter and May The proposed EU Digital Services Tax is not dead but the new proposal is significantly more limited than the original proposal, and than...
03 Dec, 2018 Is Netflix avoiding UK tax? By Slaughter and May Netflix’s UK accounts are apparently “under examination” by HMRC. According to the Times, Netflix made $485m in worldwide pre-tax profit...
29 Nov, 2018 How to design a digital services tax By Slaughter and May In the Budget, The Chancellor announced the introduction of a “narrowly targeted” Digital Services Tax. It is indeed narrowly targeted,...