VAT and similar taxes

Latest

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  • HMRC guidance on no-deal Brexit VAT

    Article

    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.

  • Spanish FTT, DST and other tax measures at a dead end?

    Article

    Submitted: 15 February 2019

    The Spanish Congress has rejected a draft National Budget package including proposals for tax initiatives covering both a Spanish FTT and DST.

  • Tax Journal VAT Briefing for February 2019 Restricted access

    Article

    Submitted: 11 February 2019

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

  • Luxembourg VAT administration issues a special notice on Brexit

    Article

    Submitted: 06 February 2019

    The Luxembourg VAT administration (Administration de l’enregistrement, des domaines) (the AED) has issued a Preparedness Notice (in English and French) seeking to clarify tax treatment following the potential UK withdrawal from the European Union in the case of a “no deal” Brexit on 29 March 2019.

  • Overseas branch input VAT recovery

    Article

    Submitted: 30 January 2019

    The ECJ has provided much needed, if complex, guidance on the recovery of input VAT incurred by a branch which is attributable in whole or part to the activities of its head office in another Member State.

  • EU infringements proceedings in relation to UK VAT treatment of commodity derivatives

    Article

    Submitted: 29 January 2019

    The EU Commission has commenced infringement proceedings against the UK in relation to the application of zero-rating to certain transactions in commodity derivatives under the Terminal Markets Order.

  • VAT, hidden consideration and barter transactions

    Article

    Submitted: 21 January 2019

    Scrap metal received by contractor carrying out demolition work for a customer amounted to additional consideration for that supply of demolition work (and a barter transaction) where the contractor took into account its value in tendering for the work.

  • Exempt management of SIFs and single supplies

    Article

    Submitted: 10 January 2019

    A sophisticated portfolio management software platform provided to a fund manager fell, in principle, within the exemption for the management of SIFs, but the Upper Tribunal has referred to the ECJ the question whether an apportionment of the consideration is possible where the platform is used for the management of both SIFs and non-SIFs.

  • Taxation of Bitcoin and other similar cryptocurrencies

    Article

    Submitted: 20 December 2018

    An overview of the UK tax treatment of Bitcoin and similar cryptocurrencies, following the publication of HMRC guidance.

  • Tax Journal VAT Briefing for December 2018

    Article

    Submitted: 19 December 2018

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

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