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  • Off-payroll working in the private sector

    記事

    送信済み: 21 May 2018

    The Government is consulting on options to tackle non-compliance with the IR35 rules in the private sector, including the possibility of making the engager responsible for ensuring that income tax and NICs are accounted for to HMRC when the rules apply.

  • HMRC updates list of CRS reportable jurisdictions

    記事

    送信済み: 17 May 2018

    HMRC has removed six jurisdictions from the list of reportable jurisdictions for the purposes of the Common Reporting Standard.

  • Loan servicing not exempt from VAT 制限付きアクセス

    記事

    送信済み: 14 May 2018

    The First-tier Tribunal has held that supplies by a business administering a loan portfolio for a bank were not exempt from VAT as the supplies fell within the exception for “debt collection”.

  • VAT and customer loyalty schemes 制限付きアクセス

    記事

    送信済み: 14 May 2018

    The Upper Tribunal has held that where a loyalty scheme was run by a “separate operator”, then the VAT incurred on a redemption payment by that operator was a cost component of running the loyalty scheme rather than third party consideration.

  • VAT and "free" item promotions 制限付きアクセス

    記事

    送信済み: 14 May 2018

    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.

  • Legal Headwinds NL/EU - Quarterly Report - Q2 2018 制限付きアクセス

    ニュースレター

    送信済み: 11 May 2018

    ​The Q2 2018 edition of Legal Headwinds focuses on key regulatory developments relevant to asset managers and financial institutions operating in the Netherlands for the period from 01 April 2018 to 30 June 2018.

  • Legal Headwinds: UK/EU - Quarterly Report - Q2 2018 制限付きアクセス

    ニュースレター

    送信済み: 10 May 2018

    The Q2 2018 edition of Legal Headwinds focuses on key legal and regulatory developments relevant to asset managers and financial institutions operating in the UK for the period from 01 April 2018 to 30 June 2018.

  • What is the impact of the Dutch government’s tax policy agenda on the business climate in the Netherlands for FI and AM sectors

    セミナー

    送信済み: 10 May 2018

    The new Dutch government has announced its policy agenda to address tax evasion and tax avoidance in the Netherlands whilst at the same time maintaining an attractive investment climate for Dutch and foreign multinational companies. What do the proposed further interest limitation rules, CFC rules, hybrid mismatch rules and revised substance requirements mean for businesses in the financial institutions and asset management sectors?

  • Attribution of input VAT to business on a takeover 制限付きアクセス

    記事

    送信済み: 08 May 2018

    The Advocate General has opined that input VAT incurred on the acquisition of shares should be attributable to the wider business of the acquiring company where the purpose of the acquisition is to enhance that business.

  • VAT and hire purchase transactions: AG opinion

    記事

    送信済み: 08 May 2018

    The Advocate General has suggested that the UK VAT treatment of hire purchase transactions as two separate supplies is contrary to EU law.

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