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As outlined in Rob Janering’s article in July, four VAT ‘quick fixes’ for cross-border supplies of goods are due to come into force on 1 January 2020.

Many countries are concerned that the profits-based international tax system is ill-suited for the digital world, where tech giants such as Google, Facebook and Amazon generate significant val

Finance Act 2019 introduced new provisions further extending the taxation of gains accruing to non-UK residents on UK property.

Why are the VAT rules on private tuition so important?

From the 12th century, the annual accounts of payments, receipts and debts owed to the Exchequer were kept in records known as the pipe rolls.

A new VAT domestic reverse charge (DRC) will be introduced on 1 October 2020 for building and construction services.

It was announced at Budget 2018 that the UK would implement a DST, and the government subsequently consulted on the proposed tax.

The stamp duty land tax (SDLT) and the new Welsh land transaction tax (LTT) regimes apply different rates of stamp duty on residential and commercial property.

New legislation is being introduced that will impact businesses that receive supplies of building and construction services.

The CIOT has commented on the draft regulations (and explanatory note) which will make amendments to the rules taxing Offshore Receipts in respect of Intangible Property (ORIP) now contained in a n