CROSS-BORDER

After ten compromise texts and two years of political debate, agreement has finally been reached on new rules for EU withholding tax procedures. Paul Radcliffe and Reinhart Devisscher (EY) examine the detail and consider what’s next.

This month’s review by Katie Oliver and Gary Barnett (Simmons & Simmons) covers the Supreme Court decision in Target Group, the CJEU ruling on ‘free gift’ promotions, the potential use of split payments in the collection of VAT and the draft legislation intended to ensure stability on the interpretation of VAT and excise laws. 

Can HMRC rely on a principle of EU law to cancel a VAT registration? 

Helen Buchanan and John Tolman (Freshfields Bruckhaus Deringer) discuss the published guidance that still leaves many key questions around the scope of DAC 6 reporting obligations.