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This newsletter focuses on key news and updates for retail and consumer-facing businesses around the world.
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 ...
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 ...
At the beginning of March 2019, the Prime Minister's office announced that the Polish budget would benefit from digital tax in the amount of approx. PLN 1 billion per year. However in May, the Ministry of Finance ...
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 ...
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 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 ...
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 ...
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