DIGITAL-ECONOMY

New reporting requirements for platform operators come into force from 1 January 2024, explains Max Schofield (Devereux Chambers).

Gary Barnett

Jo Crookshank

Jo Crookshank and Gary Barnett (Simmons & Simmons) cover a number of the latest developments in the VAT and indirect tax field.

Paul Aplin OBE

Hindsight is a wonderful thing but where MTD is concerned, it is not too late to learn from what the recent NAO report reveals, writes Paul Aplin OBE.

Valentina Sloane KC

News that the Italian authorities are assessing Meta for VAT on the supply of Facebook has thrown into the spotlight the issue of whether VAT is due on the supply of ‘free’ digital services. Valentina Sloane KC (Monckton Chambers) examines the issues at stake.

Paul Aplin OBE

Former ICAEW president Paul Aplin OBE discusses the changing digital interface between taxpayer and tax authority.

Mike Lane

Zoe Andrews

The Supreme Court decision in NCL Investments Ltd and the Court of Appeal decision in Skatteforvaltningen are among the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Paul Aplin OBE

Paul Aplin OBE looks at how the digital interface between taxpayer and tax authority is changing.

Paul Aplin OBE

Former ICAEW president, Paul Aplin OBE, explores how technology is changing the way we work and the skills we need.

Tim Sarson

Tim Sarson (KPMG) reviews recent overseas developments, including a significant breakthrough on public country by country reporting.

Richard Sultman

Jennifer Maskell

The European Commission has a new ‘digital levy’ initiative, pending international consensus on digital taxation. Jennifer Maskell and Richard Sultman (Cleary Gottlieb Steen & Hamilton) consider how it might look.

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