taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue
VATNotice 700/1: Who should register for VAT has been updated with information on temporary arrangements enabling some non-UK businesses that do not currently need to register for...
In 2008, the Netherlands tax authorities concluded an advance pricing arrangement with Starbucks. In 2015, the European Commission ruled that the agreement constituted state aid...
The EU parliament has published a draft report supporting new rules to make online marketplaces responsible for VAT on sales of goods they facilitate, and extending the EU VAT mini...
Accounting and tax professionals working for multinational businesses will continue to face significant challenges as the trend for greater harmonisation in global compliance and...
Europe’s middle market businesses are calling on law makers to increase attempts to tax the world’s largest digital companies, despite a backlash from the US. RSM has...
1 November 2019Payment of corporation tax liabilities for periods ended 31 January 2019 for small and medium-sized companies not liable to pay by instalments.2 November 2019Filing...
The Scottish government is consulting on the introduction of a transient visitor levy. In particular, it seeks views to ensure that such a charge would:support the continuing...
HMRC received £5.4bn inheritance tax during 2018-19, according to HMRC statistics. This is an increase of 3% (£166m) on 2017-18 and maintains the upward trend since...
UK high earners pay 3% more in tax when compared to the European average, according to research from UHY International. The UK imposes higher income tax rates for high earners than...
The government must step up efforts to manage the transition to automation, otherwise British businesses could find themselves uncompetitive. So says the Business, Energy and...
A special Brexit edition of HMRC’s round-up for tax agents and advisers is available. It contains articles on: grants for businesses completing customs declarations, changes...
Mini one stop shopHMRC has updated the guidance on the UK VAT mini one-stop-shop (MOSS) to show that businesses will not be able to use it to account for VAT in the EU after...
Show
12
Results
back to top icon