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The Autumn Statement was published on 23 November 2016. Read Simmons & Simmons' expert commentary and analysis on the tax aspects.
Submitted: 15 April 2019
Simmons & Simmons monthly contribution to Tax Journal analysing recent VAT developments.
Submitted: 04 April 2019
The ECJ has indicated that a sale and leaseback transaction may be regarded as a single composite transaction when determining a taxable person’s right to input VAT recovery.
Submitted: 29 March 2019
The Court of Appeal has confirmed that the right to recover overpaid VAT in a VAT group context lies with the VAT group representative for the time being rather than with the "real world supplier".
Submitted: 14 March 2019
It has been reported that progress has been made on proposals which have been put forward to introduce a restricted FTT focussed on transfers of listed securities.
Submitted: 06 March 2019
This article published in Tax Management International Journal considers the potential transfer pricing consequences of business restructurings as well as the indirect tax consequences of a no-deal Brexit.
Submitted: 04 March 2019
HMRC has published details of its new policy concerning the VAT treatment of “personal contract purchase” arrangements following the 2017 ECJ decision in the Mercedes Benz case.
Submitted: 27 February 2019
The Court of Session has held that a person that entered into a sale and leaseback transaction nevertheless disposed of their entire interest in the relevant residential property so as to give rise to a deemed taxable supply.
Submitted: 26 February 2019
The OECD is consulting on reform of the global tax rules applying to the digital economy.
Submitted: 21 February 2019
The Dutch Secretary of Finance Menno Snel announced in February 2018 that the Dutch advance ruling practice would be revised.
Submitted: 19 February 2019
HMRC has published guidance on the rules and processes around cross-border VAT payments and reclaims in a no-deal Brexit scenario.
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London 30 April 2019
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