ONLINE-PLATFORMS

Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover a number of decisions which indicate the existence of a separate but parallel universe of VAT.

The OECD and European Commission have published proposals to impose reporting obligations on online platforms relating to their users. May Smith and Edward Buxton (Freshfields Bruckhaus Deringer) review the proposals.

Claire Miles (Willkie Farr & Gallagher) reports on the OECD's proposal requiring some online platforms to share data about their users with tax authorities.

The Upper Tribunal has found that digital newspapers could be zero rated. Karen Killington (KPMG) examines the tribunal’s reasoning and discusses its implications.

The documents issued alongside the Spring Statement had a particular focus on the ‘new’ economy, writes Jason Collins (Pinsent Masons).