Death, Taxes and Politics: The Future of Tax Policy Ahead of the 2024 Election
HMRC have announced a change to VAT policy to allow employers of defined benefit pension scheme to recover up to 100% of VAT on pension scheme investment costs. Employers and pension scheme trustees may need to consider...more
The Federal Decree-Law No. (8) of 2017 on Value Added Tax (VAT law) governs the application of value added tax in the UAE along with its Executive Regulations (Cabinet Decision No 52/2017). Cryptocurrency mining taxation is...more
HMRC has announced a new policy on the recovery by employers of VAT charged on investment services provided to their DB pension schemes. Until 18 June 2025, the extent to which an employer could recover any VAT paid on...more
Seven years after relevant judgments from the CJEU, the Belgian VAT authorities now (broadly) allow the recovery of input VAT beyond the standard Belgian limitation period of three years, subject however to strict conditions....more
On 21 May 2025, the Danish Tax Agency published new guidelines introducing revised administrative practice on the procedure for obtaining VAT refunds in cases involving incorrectly invoiced output VAT. Previously, a refund...more
The French tax authorities have issued new guidelines on the VAT treatment of company cars provided to employees. When a vehicle is provided for a defined consideration, it is considered a taxable service. This includes...more
Starting from January 2025, staff secondments are subject to VAT even where limited to the mere reimbursement of costs, provided that the relevant payment received qualifies as consideration for a supply of services. This...more
On 26 May 2025, the UAE Federal Tax Authority (FTA) issued Public Clarification VATP044, confirming that UAE-based recipients of Concerned Services are not required to self-issue tax invoices if they retain valid invoices or...more
The Situation: Businesses and customs authorities alike are confronted by customs-related challenges amidst the novel coronavirus ("COVID-19") crisis, whether for the import of goods to combat the outbreak, or difficulties in...more