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  1. 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 ...

  2. Legal news
    26 February 2019
    New interest deductions limitation rules
    www.twobirds.com/en/news/articles/2019/france/loi-de-finances-2019-nouvelles-regles-de-sous-capitalisation

    The Finance bill for 2019, implementing the ATAD directive, reforms the interest deductions limitation rules.

  3. Legal news
    18 January 2019
    France: Finance bill– Taxation of individuals January 2019
    www.twobirds.com/en/news/articles/2019/france/finance-bill-taxation-of-individuals-january-2019

    The Finance Bill for 2019 (#2018-1317) has been adopted by the French Parliament on December, 20th 2018 (published by the French Official Journal on 30 December, 30th 2018).

  4. Legal news
    23 January 2019
    France: 2019 Finance bill– Taxation of companies January 2019
    www.twobirds.com/en/news/articles/2019/france/loi-de-finances-2019-entreprises

    The Finance Bill for 2019 (#2018-1317) has been adopted by the French Parliament on December 20th, 2018 (published by the French Official Journal on December, 30th 2018).

  5. Legal news
    18 July 2019
    Cross-border tax planning arrangements: who is concerned?
    www.twobirds.com/en/news/articles/2019/france/tax-alert-les-dispositions-transfrontieres-de-planification-fiscale

    The transposition of Directive (EU) 2018/822, known as DAC 6 entered into force on June 25, 2018, must be adopted and published by 31 December 2019 at the latest.

  6. Legal news
    15 April 2019
    Digital services taxation – French GAFA Tax
    www.twobirds.com/en/news/articles/2019/france/taxation-du-secteur-numerique-taxe-gafa-francaise

    The French GAFA tax finally seems to be materialised after the adoption at first reading by the National Assembly of the bill "creating a tax on digital services and modifying the trajectory of corporate tax reduction".

  7. Legal news
    05 June 2019
    The Criminal Finances Act 2017 and HMRC's new approach to its Business Risk Review
    www.twobirds.com/en/news/articles/2019/uk/the-criminal-finances-act-2017-and-hmrcs-new-approach-to-its-business-risk-review

    In a climate where there is a perceived lack of control over those who evade tax either by using tax planning schemes that amount to fraud or outright non-payment of taxes, the Government has introduced legislation over ...

  8. Legal news
    13 March 2019
    Tax alert: VAT zero rating on aircraft components
    www.twobirds.com/en/news/articles/2019/uk/tax-alert-vat-zero-rating-on-aircraft-components

    We know that in order for aircraft components to be considered for 0% VAT, they must be installed in qualifying carriers. But is clarification from the customer always necessary?