On September 24, 2020, HM Revenue and Customs released in-depth guidance on the introduction of the VAT reverse charge mechanism on the supply of building or construction services
The UK Government on September 16, 2020, tabled The Taxes (Interest Rate) (Amendment No. 2) Regulations 2020, which will enable HM Revenue and Customs to collect or pay interest on overpaid or underpaid digital services tax liabilities.
HM Revenue and Customs has announced that it is has agreed changes with authorities in Austria regarding how the two authorities will deal with requests for relief under the two countries' tax treaty
The European Commission has proposed changes to the EU's VAT rules in respect of Northern Ireland, in preparation for the end of the Brexit transition period with the UK
Football is facing extra scrutiny over imaging rights amid concern younger players are not receiving all the tax advice they need
Alongside a review into the reform of the business rates system (commercial property tax) in the UK, the Government is looking at possible taxes that could replace or supplement the regime, including a new tax on online sales
The UK Government has announced plans to expand its Making Tax Digital project from 2022
It is more important than ever for Member States to have secure tax revenues, so they can invest in the people and businesses who need it most.
It blames evaders, but businesses and individuals responsible for most of the missing cash
Christos Theophilou, of Taxatelier, discusses the various corporate residency criteria that countries are using in order to tax their residents and the interaction of the tax treaties tie-breaker rule for dual-residence companies.