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Recent developments in tax

The House of Lords Economic affairs Finance Bill sub-committee has published its report on HMRC powers: treating taxpayers fairly. This is the second report from the sub-committee’s inquiry into the current Finance Bill. See...

5 December 2018

HMRC has published VAT Information Sheet 9/2018 containing guidance and examples on changes being made from 1 January 2019 to transpose the EU vouchers directive into UK law.

Legislation for the changes to VATA 1994 is contained...

5 December 2018 | Premium content

From 1 August 2019, higher education providers in England who currently qualify for VAT exemption by virtue of being higher education corporations or designated institutions will need to be registered by the Office for Students in the ‘Approved (...

5 December 2018

The Economic and Financial Affairs Council (ECOFIN) has agreed legislation for the four ‘quick-fixes’, aimed at introducing adjustments to the EU’s VAT rules in order to fix specific issues pending introduction of a definitive EU VAT system in...

5 December 2018

HMRC has published its Impact assessment for movement of goods in a no deal Brexit scenario, covering twelve statutory instruments published at the end of November to introduce new customs legislation and amendments to existing VAT and...

5 December 2018

Plans to introduce an EU digital services tax (DST) have been significantly reduced in scope by a Franco-German joint declaration presented at the meeting of the Economic and Financial Affairs Council (ECOFIN) on 4 December.

5 December 2018

The OECD secretary-general has published his report to the December 2018 meeting of G20 leaders in Buenos Aires, covering international tax developments including the digital economy, and progress on tax transparency.

The report is in two...

5 December 2018

Qatar has become the 85th country to sign the OECD’s Multilateral convention to implement tax treaty related measures to prevent BEPS, which allows jurisdictions to integrate results from the OECD/G20 BEPS project into their existing...

5 December 2018

On 29 November and 4 December, the public bill committee (PBC) agreed a further group of clauses without amendment.

On 29 November (third and fourth sittings), the PBC agreed the following:

5 December 2018

HMRC has published the following:

5 December 2018

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