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  • Optional international joint tax scheme insufficient to meet Marks & Spencer final loss exception

    Artikel

    Veröffentlicht: 18 January 2018

    In the context of the ECJ Marks & Spencer group relief decision, the existence of an optional Danish scheme for joint taxation, which required the inclusion of all foreign subsidiaries and PEs for a minimum of ten years, was not sufficient to meet the requirement to provide relief for the terminal losses of a foreign PE.

  • US tax reform: impact on multinationals

    Artikel

    Zuletzt geprüft: 17 January 2018 / Veröffentlicht: 02 May 2017

    Wide-ranging reforms to US businesses taxes, including the introduction of a 21% tax rate, are predicted to have a significant impact on both outbound and inbound US investment by multinationals.

  • Notice to LLP to file partnership return invalid

    Artikel

    Veröffentlicht: 16 January 2018

    The First Tier Tribunal has held that a notice served on an LLP to file a partnership return was invalid, since the UK tax provisions providing for such notices were defective.

  • Redundancy indemnity arrangements and supplies

    Artikel

    Veröffentlicht: 16 January 2018

    Indemnity payments made by a bank to a service provider in relation to the redundancy costs incurred by that provider, as a result of taking on the bank’s former employees, did not amount to consideration for supplies of administration services made by the service provider to the bank.

  • Brexit: France/Royaume-uni, comment se préparer?

    Seminar

    Veranstaltungsdatum: 25 January 2018

    Des représentants des autorités françaises, ainsi que des économistes et des avocats donneront une présentation actualisée des conséquences du Brexit et vous offriront leurs conseils pour vous y préparer.

  • Membership fees and multiple supplies

    Artikel

    Veröffentlicht: 09 January 2018

    The supply of benefits as part of a “membership” in return for payment of an annual fee did not amount to a single taxable supply of membership where the typical member was primarily interested in the physical items received as a member rather than the membership itself.

  • Taxation of the digital economy: further developments

    Artikel

    Zuletzt geprüft: 21 December 2017 / Veröffentlicht: 25 September 2017

    The EU Commission and the OECD have both released published documents designed to move forward the debate on the taxation of the digital economy.

  • Taxation of the digital economy: ECOFIN conclusions

    Artikel

    Veröffentlicht: 21 December 2017

    ​The European Council has adopted recommendations in relation to taxation of the digital economy as a basis for further international developments.

  • Deposit taking gives rise to an exempt supply

    Artikel

    Veröffentlicht: 14 December 2017

    Deposit taking activities carried out by a bank amounted to the provision of VAT exempt services to customers, such that related input VAT could not be recovered: ING Intermediate Holdings Ltd v HMRC.

  • Novation of property contract not an exempt supply

    Artikel

    Veröffentlicht: 14 December 2017

    A contract which novated a property sale to a third party in return for payment did not amount to an exempt supply of land.

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