VAT and similar taxes

Latest

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  • Key VAT issues: Technology, Media and Telecoms businesses

    Seminar

    Event date: 23 January 2019

    Join us for the latest in our series of breakfast seminars lead by our indirect tax team.

  • Reliance on HMRC public guidance

    Article

    Submitted: 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

    Article

    Submitted: 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

    Article

    Submitted: 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

    Article

    Submitted: 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.

  • Share sales, holding companies and input VAT recovery

    Article

    Submitted: 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

    Article

    Last Reviewed: 08 November 2018 / Submitted: 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.

  • FTT proposal to be reborn?

    Article

    Submitted: 08 November 2018

    It has been reported that proposals have been put forward to introduce a restricted FTT focussed on transfers of listed securities.

  • Spanish FTT: the Spanish Government publishes a first draft law

    Article

    Submitted: 06 November 2018

    The Spanish Government has proposed the introduction of a local FTT to apply to transactions in shares in listed Spanish companies at a rate of 0.2%.

  • VAT: Making tax digital deferred for “more complex” businesses

    Article

    Submitted: 19 October 2018

    HMRC has announced that mandatory compliance with the “making tax digital” programme in relation to VAT will be deferred until October 2019 for “more complex” businesses.

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