Tax

Latest

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  • Tax Journal VAT Review for July

    Article

    Submitted: 15 July 2019

    Simmons & Simmons monthly contribution to Tax Journal analysing recent VAT developments.

  • Partnerships and VAT grouping: FTT decision

    Article

    Submitted: 11 July 2019

    The FTT has construed the UK VAT grouping in rules in a way as to allow a controlling partnership to form a VAT group with the bodies that it controlled.

  • Central management and control and SPVs

    Article

    Submitted: 05 July 2019

    The fact that an overseas Special Purpose Vehicle (SPV) was set up to carry out a specific transaction did not lead to any presumption that the directors had abdicated responsibility for the central management and control of that SPV.

  • VAT on financial and insurance services review

    Article

    Submitted: 05 July 2019

    The EU Commission has set up a study to evaluate the operation of the current VAT rules on financial and insurance services with a view to developing possible options for a review of the exemptions

  • VAT recovery and non-taxable investment activities

    Article

    Submitted: 04 July 2019

    The ECJ has rejected the argument that the University of Cambridge should be able to recover input VAT on management services incurred in relation to its non-taxable investment activities used to part finance the wider economic activities of its business.

  • VAT and "free" item promotions

    Article

    Submitted: 04 July 2019

    Where an item was described as provided “free” but its receipt was conditional on purchasing other qualifying items, the consideration payable for those items must be attributed in part to the “free” item for VAT purposes.

  • Pre-draft regulations to facilitate Spanish interest and dividend withholding tax exemptions for collective investment vehicles

    Article

    Submitted: 01 July 2019

    The Spanish tax authorities are working on new regulations which would seriously facilitate the smooth access of a wide range of EU resident collective investment schemes, including debt funds, UCITS, AIFs or pension funds to Spanish interest and dividend WHT exemptions.

  • Tax Journal VAT Briefing for June 2019

    Article

    Submitted: 19 June 2019

    Simmons & Simmons monthly contribution to Tax Journal analysing recent VAT developments.

  • VAT and fund management changes

    Article

    Submitted: 17 June 2019

    The Government is expected to introduce changes to the VAT exemption for fund management with effect from 01 April 2020.

  • The OECD's proposals for the taxation of the digital economy

    Article

    Submitted: 13 June 2019

    Tomoko Ikawa and Gary Barnett’s article for LexisNexis setting out the OECD’s plans to find a global solution for the taxation of the digital economy

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