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  • A sneak peek at the Dutch advance ruling practice

    文章

    提交: 21 February 2019

    The Dutch Secretary of Finance Menno Snel announced in February 2018 that the Dutch advance ruling practice would be revised.

  • HMRC guidance on no-deal Brexit VAT

    文章

    提交: 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?

    文章

    提交: 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.

  • Legal Headwinds: UK/EU - Quarterly Report - Q1 2019

    新闻稿

    提交: 13 February 2019

    The Q1 2019 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 January 2019 to 31 March 2019.

  • 1% SDLT surcharge on acquisitions of UK residential property by non-residents

    文章

    提交: 13 February 2019

    The Government is consulting on the design of a 1% SDLT surcharge on acquisitions of UK residential property by non-UK resident persons.

  • Legal Headwinds NL/EU - Quarterly Report - Q1 2019 受限访问

    新闻稿

    提交: 13 February 2019

    ​The Q1 2019 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 January 2019 to 31 March 2019.

  • Appointment of receiver prevents group relief

    文章

    提交: 13 February 2019

    The appointment of a receiver over the property and business of a company prevented that company surrendering losses by way of group relief to other companies formerly within a group with it.

  • Tax Journal VAT Briefing for February 2019 受限访问

    文章

    提交: 11 February 2019

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

  • Ramsay applied to arrangements for the sale of listed shares 受限访问

    文章

    提交: 07 February 2019

    It was not necessary for the application of the Ramsay approach in a linear transaction for the identity of the purchaser and the purchase price to be ascertained at the time of the first transaction in the composite arrangements, particularly where the asset to be sold was freely marketable.

  • Luxembourg VAT administration issues a special notice on Brexit

    文章

    提交: 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.

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