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The press release also disclosed that a further 21 businesses across 10 different sectors have cases under review by HMRC. We are told that the investigations relate to businesses of all sizes some of whom are amongst ...
Businesses grappling with the broad range issues brought about by the pandemic will be conserving cash wherever possible. In the UK, they may have taken advantage of the Job Retention Scheme to continue paying staff or ...
An issue facing retail and consumer companies is that international tax principles have been based upon a way of doing business that has its background in the early 20th century.
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 ...
With an unprecedented economic challenge resulting from the Covid-19 pandemic (having finally got Brexit done), Chancellor Rishi Sunak faced his second Budget with the unenviable task of seeking to support the economy ...
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 ...
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 ...
In July 2019 the UK Government published its Finance Bill 2019-20, which included draft legislation for a 2% Digital Services Tax (DST) on the revenues of search engines, social media platforms and online marketplaces ...
Italy is implementing unilateral DST with the Fiscal Decree linked to the Budget Law for fiscal year 2020, approved by the Government last October 15, 2019. Italy has already a DST provision, which, however, never ...
In January 2019 the Spanish Government released to the public its draft Bill relating to DST. However, due to the political situation that Spanish is going through (i.e. lack of government) the Bill has not yet been ...
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