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IN BRIEF

Views on recent developments in tax.

HMRC has recently released new policy guidance on the appropriate steps for the deduction of VAT on the import of goods into the UK.

When is a time limit not a time limit? 

A Tolley supplement on technological innovations shaping the tax profession.
What would they cost and who would benefit?
 
Zoe Andrews (Slaughter and May) takes a first look at the UK draft regulations implementing the EU's cross-border reporting rules.

What’s changed since the draft.

With France and the UK imposing new digital services taxes and the USA threatening to retaliate with import tariffs, UK and European businesses and consumers are likely to be caught in the crossfire of a trade and tax war.

Some good news and some bad news.
Two recent CJEU decisions restrict the scope of the Marks & Spencer decision on cross-border loss relief.
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