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送信済み: 22 July 2019
An overview of the Supreme Court decision that no dividends tax is payable on distributions to Dutch resident shareholders.
送信済み: 15 July 2019
Simmons & Simmons monthly contribution to Tax Journal analysing recent VAT developments.
送信済み: 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.
送信済み: 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
送信済み: 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.
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.
送信済み: 19 June 2019
送信済み: 17 June 2019
The Government is expected to introduce changes to the VAT exemption for fund management with effect from 01 April 2020.
送信済み: 29 May 2019
Simmons & Simmons response to the consultation issued by HMRC on 26 February 2019 entitled “Protecting your taxes in insolvency”.
送信済み: 21 May 2019
The grant of fractional interests entitling holders to annual short term stays in a building comparable with a hotel was excluded from exemption either because it was not a supply of land or as the provision of sleeping accommodation in a hotel or similar establishment.
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