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The corporate criminal offences of failing to prevent the facilitation of tax evasion, contrary to the Criminal Finances Act 2017 came into force on 30 September 2017. However, to date no prosecutions have been brought ...
Our Tax team look at a new EU directive which comes in force later this year, forcing intermediaries to report certain cross-border transactions. Many intermediaries in the aviation sector may not be aware of their ...
With its judgment of 2 July 2020 (A Oy, C-215/19), the Court of Justice considers data colocation services to be subject to VAT. Even though it is not entirely a black and white decision, most data centre colocation ...
This article is part of a series of three articles on the implications of the Trade and Cooperation Agreement (the “TCA”) and Brexit on UK taxation from 1st January 2021, now that the transition period has ended.
With HMRC reportedly suspending civil investigations as a result of the COVID-19 pandemic, what steps should those taxpayers currently under or at risk of a Diverted Profits Tax ("DPT") investigation be taking now?
The implementation of the new off payroll working rules (or "IR35") has been deferred until 6 April 2021 as part of the government's Covid-19 strategy. This announcement came as a shock, especially after the government ...
It has been reported that anti-fraud organisations and white-collar crime experts have raised significant concerns about potential for loss to the public purse as a result of fraudulent claims for Coronavirus bounce ...
New EU VAT legislation has been formally adopted last week which will have a significant impact for regulated payment service providers (PSPs) in the EU and (we anticipate) the UK.
Our tax alert will provide an outline of the main tax provisions having an impact for the Italian entities.
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).