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  • EU grey list: Cayman issues draft economic substance legislation

    Artikel

    Veröffentlicht: 12 December 2018

    The Cayman Islands has published a Bill which will require certain businesses to satisfy local economic substance requirements in order to meet international tax standards.

  • Irish tax authority issues new guidelines on Islamic Finance transactions

    Artikel

    Veröffentlicht: 12 December 2018

    On 19 November 2018, the Irish tax authority (the Revenue Commissioners or Revenue) issued a guidance note on the tax treatment of Islamic finance transactions (the Guidelines).

  • Reliance on HMRC public guidance

    Artikel

    Veröffentlicht: 11 December 2018

    The Upper Tribunal has held that a taxpayer was entitled to rely on HMRC’s public guidance on the VAT treatment of card handling services.

  • VAT treatment of minimum fixed service fee

    Artikel

    Veröffentlicht: 23 November 2018

    A payment by a customer to terminate a minimum term contract, which resulted in payment of the same amount as paid by a customer continuing the contract for the minimum period, was consideration for a supply and subject to VAT.

  • Digital Services Tax: UK consultation

    Artikel

    Veröffentlicht: 16 November 2018

    The UK Government is consulting on the details of the proposed 2% digital services tax on the largest social media platform, search engine and online marketplace businesses.

  • EU Withdrawal Agreement and VAT

    Artikel

    Veröffentlicht: 15 November 2018

    The draft EU Withdrawal Agreement will mean that EU VAT and Customs law continues to apply in the UK during the proposed transition period and to certain supplies which commence before the end of the period.

  • European Update for US Managers

    Seminar

    Veröffentlicht: 14 November 2018

    Materials from our European Update for US Managers, hosted with Bloomberg, are now available.

  • British Virgin Islands updates tax transparency rules

    Artikel

    Veröffentlicht: 13 November 2018

    The British Virgin Islands (BVI) has introduced changes to the operation of the Common Reporting Standard (CRS) policies and procedures, as well as introducing rules for implementing country-by-country reporting (CbCR).

  • Share sales, holding companies and input VAT recovery

    Artikel

    Veröffentlicht: 09 November 2018

    A parent company was not entitled to recover input VAT incurred in relation to the sale of shares in a subsidiary to raise funds to pay off a creditor.

  • Specified supplies of financial services: possible restrictions on input VAT recovery

    Artikel

    Zuletzt geprüft: 08 November 2018 / Veröffentlicht: 06 September 2018

    Restrictions seem likely to be introduced on the scope of input VAT recovery for supplies of insurance and financial services (including intermediary services) to third country customers.

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