Rhiannon Kinghall Were (Macfarlanes) reviews a busy year, including major changes to the way in which the UK taxes non-residents, the taxation of the digital economy and the effects of Brexit.
The CIOT has collated a variety of information relating to the impact of Brexit on indirect taxes on its website. This information includes VAT issues to be considered, HMRC and government guidance, Brexit legislation and a repository of CIOT submissions and media activity.
Chris Sanger (EY) provides an overview of the Autumn Budget.
The Cultural Tests (Films, Television Programmes and Video Games) (Amendment) (EU Exit) Regulations, SI 2018/1105, amend references to ‘EEA’ in the tests used to assess whether films, TV programmes and video games are ‘culturally British’ for the purposes of corporation tax relief on production c
Tim Sarson (KPMG) provides your monthly update on the latest developments that matter in the international tax world.