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  1. Legal news
    27 May 2020
    New tax rules relating to OTAs
    www.twobirds.com/en/news/articles/2020/australia/new-tax-rules-relating-to-otas

    Until recently, global online travel agencies (OTAs) did not have to add Australian goods and services tax (GST) when processing Australian-based accommodation and hotel bookings on the basis that the merchant service ...

  2. Legal news
    30 January 2019
    Key considerations for hotels in light of recent HMRC announcements
    www.twobirds.com/en/news/articles/2019/uk/key-considerations-for-hotels-in-light-of-recent-hmrc-announcements

    HMRC recently made two announcements which should be taken into consideration by hotel businesses. The first is a policy change regarding the VAT treatment of retained payments, and the second is a new voluntary ...

  3. Legal news
    30 September 2019
    HMRC v Fortyseven Park Street
    www.twobirds.com/en/news/articles/2019/uk/hmrc-v-fortyseven-park-street

    Timeshare apartments are not always exempt from VAT according to a recent decision from the Court of Appeal (CoA). In the past, suppliers have treated timeshares as supplies of land which are exempt from VAT. By finding ...

  4. Legal news
    27 May 2020
    HMRC Ramps up criminal Investigations for Failing to Prevent the Facilitation of Tax Evasion
    www.twobirds.com/en/news/articles/2020/uk/hmrc-ramps-up-criminal-investigations-for-failing-to-prevent-the-facilitation-of-tax-evasion

    In February HMRC announced that nine businesses were under criminal investigation for failing to prevent the facilitation of tax evasion with a further 21 businesses across 10 different sectors under review. We are told ...