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  1. Legal news
    20 February 2020
    Money Service Businesses targeted by the National Economic Crime Centre

    The National Crime Agency has recently announced that there will be a "day of action" conducted by the National Economic Crime Centre ("NECC") partners to target money service businesses ("MSBs") at risk of being ...

  2. Legal news
    05 June 2019
    The Criminal Finances Act 2017 and HMRC's 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 ...

  3. Legal news
    24 January 2020
    A Look at HMRC's Criminal Investigatory tools

    HMRC have various powers at their disposal which they can use to gather evidence during an investigation. HMRC officers have similar powers to that of the police under the Police and Criminal Evidence Act 1984 (PACE) to ...

  4. Legal news
    07 September 2018
    Tax Alert – September 2018 - Corporate criminal offences in the UK for failure to prevent the facilitation of tax evasion

    Since 30 September 2017, the UK has introduced two new criminal offenses which create strict liability for companies if they failed to prevent the facilitation of tax evasion.

  5. Legal news
    06 July 2020
    Digital Services Tax: Overview of the progress of implementation by EU Member States

    For several years there have been efforts at international, EU and national levels to reform taxation to ensure that profits are taxed where economic value is created. Most recently this work has centred on the digital ...

  6. Legal news
    19 October 2021
    Digital Services Tax in France

    The Digital Services Tax (DST) has been dubbed the “GAFA tax” (an acronym of the main US targets: Google, Apple, Facebook and Amazon). However, contrary to what this acronym suggests, the French GAFA tax not only ...

  7. Legal news
    19 October 2021
    Digital Services Tax in Italy

    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 ...

  8. Legal news
    19 October 2021
    Digital Services Tax in the UK

    The OECD's two-pillar plan to reform international corporate tax announced on 1 July 2021 will see the withdrawal of the UK's Digital Services Tax ("DST") of 2% on the revenues of search engines, social media platforms ...

  9. Legal news
    19 October 2021
    Digital Services Tax in Spain

    The Spanish DST Law was approved in October 2020, although it came into force for the first time last January 16, 2021. Even though Spanish DST Law has been enacted, further regulation describing how to effectively ...

  10. Legal news
    08 November 2019
    UK tax treatment of cryptoassets for companies finally confirmed

    HMRC finally published its policy paper on the taxation of cryptoasset exchange tokens for companies and other businesses on 1 November 2019.