Caspar Fox

Caspar Fox

Reed Smith

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Intra-EU supplies of digital services and VAT – new place of supply rules and VAT Mini One Stop Shop (MOSS)

On 1 January 2015, new rules will take effect to determine where intra-EU supplies of “digital services” to consumers will be deemed to take place for VAT purposes. This is a major change which will affect any person who...more

9/3/2014 - Digital Services EU New Regulations VAT

Enterprise Investment Scheme availability for film or television co-productions

HMRC has published a note to clarify the interaction between film or television co-productions and the Enterprise Investment Scheme (EIS). In the note, HMRC states that companies participating in a film or television...more

3/21/2014 - HMRC Income Tax Act Television Programming UK

Shale Gas in the UK: a year in review (a regulatory and policy update)

Introduction - Shale gas exploration is now featuring in the news headlines in the UK on an almost daily basis. The positions of those for and against extraction of unconventional gas through hydraulic fracturing...more

2/18/2014 - Fracking Shale Gas UK

EU seeks to tighten the regulatory and fiscal net for digital companies

Introduction - The European Union (EU) has recently turned its attention to the thriving European digital economy. In two key areas, data protection and tax, the EU seeks to increase levels of regulation and impose new...more

12/3/2013 - Data Protection EU Financial Regulatory Reform OECD Tax Reform

Shale Gas Update: A Clearer Roadmap for UK Exploration

The UK Government has recently published further details on a package of tax, planning and community benefits to help kick-start shale gas exploration in the UK. These measures will be welcomed by those in (or looking to...more

7/30/2013 - Energy Exploration Environmental Impact Report Oil & Gas Shale Gas UK

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