Determining whether shares are held as employment-related securities is not always straightforward. David Pett (Temple Tax Chambers) takes a closer look.
Sarah Halsted (BDO) provides an updated guide to the VAT standard rates and compliance thresholds across the EU.
Murray Clayson (Freshfields Bruckhaus Deringer) considers recent OECD and EC activity surrounding the taxation of the digital economy.
Current taxpayer safeguards for HMRC’s notice powers are neither independent nor accessible, writes Tracey Bowler (Institute for Fiscal Studies).
Pierre-Régis Dukmedjian and Alejandro Dominguez (Simmons & Simmons) assess the EC’s ruling in the Amazon state aid case.
Ian Hyde and Chris Thomas (Pinsent Masons) explain why employment tax compliance is a significant risk area for the new corporate criminal offences of failing to prevent the facilitation of tax evasion.
Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of key developments in the VAT world.