Richard Woolich

Richard Woolich

DLA Piper

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Autumn Budget – Gambling Taxes » All-In

Freeplays - The Government has confirmed it will go ahead and bring the remote gaming duty treatment of freeplays in line with the less generous treatment of free bets under general betting duty. This will take effect...more

11/30/2016 - Autumn Statement Gambling Tax Reform UK VAT

UK Autumn Statement 2016: corporate

The Government has recommitted to the following reforms previously trailed in the March 2016 Budget: The Government also announced the following new initiatives...more

11/30/2016 - Autumn Statement Corporate Taxes Tax Reform UK

UK Autumn Statement 2016: finance

In the 2016 Autumn Statement, the UK government confirmed, as previously announced, that from April 2017, it is to cap the amount of tax deductions for interest to the higher of 30% of taxable earnings in the UK or the net...more

11/30/2016 - Autumn Statement Banking Sector Corporate Taxes Insurance Industry Private Equity Real Estate Market UK

UK Autumn Statement 2016: real estate

Interest relief restrictions - The adoption of the interest deductibility restrictions from April 2017 onwards will continue. The basic elements of the rules will remain as previously announced - a cap on deductions at...more

11/29/2016 - Commercial Leases Corporate Taxes EBITDA Landlords UK

Are you prepared for the impact of Brexit on your supply chain?

In today's fast paced global economy, success or failure is often determined by the performance of the supply chain. Whether it be speed to market, raw material sourcing, access to new markets, or cost control, the supply...more

11/29/2016 - EU Supply Chain UK UK Brexit

UK Autumn Statement 2016: IPT

No major changes were announced (subject to legislation to be published on 5 December), but we set out below a brief summary of the announcements which are relevant to corporates in the IPT sector....more

11/29/2016 - Corporate Taxes Research and Development The Patent Box UK

UK Autumn Statement 2016: inheritance tax and business property relief | Insights | DLA Piper Global Law Firm

In the 2016 Autumn Statement, The Chancellor announced that reforms, originally proposed in Summer Budget 2015, to inheritance tax and business investment relief for non-UK domiciled individuals will come into effect from 6...more

11/28/2016 - Autumn Statement Foreign Investment Foreign Nationals Inheritance Tax Property Tax Tax Reform UK

Brexit: How might taxes be affected? Key questions and answers on tax

What are the immediate tax consequences of the UK's vote to leave the EU in the so-called Brexit referendum?...more

6/29/2016

Brexit: What are the implications for tax law?

The precise impact of a Brexit on UK tax law is not possible to determine without knowing the terms of the exit negotiated by the UK with the EU and future government decisions. There are various ways the relationship between...more

6/24/2016 - BEPS Corporate Taxes Cross-Border Transactions Double Taxation EEA EU Free Trade Agreements Member State OECD Popular Referendums UK UK Brexit VAT

Global VAT Guide 2016 - Cross border supplies of intangible services, rights and digital content

Focusing on supplies of intangibles, such as services, intellectual property rights and digital content, we consider this Global VAT Guide to be timely, given that revenue authorities throughout the world are increasingly...more

5/26/2016 - Australia B2B Transactions B2C Consumption Tax Digital Media E-Commerce EU GST International Tax Issues Japan Russia Tax Reform VAT

Outsourced claims handling services attract VAT

The CJEU has confirmed in the Polish referred case of Minister Finansów v Aspiro SA1 that a third party acting on behalf of an insurer in the handling and settlement of claims cannot benefit from the exemption for insurance...more

5/20/2016 - CJEU EU Exemptions Insurance Industry Poland Third-Party TUPE UK VAT

UK Finance Bill 2016: Royalty Withholding Tax

Domestic UK law imposes a 20% royalty withholding tax on limited types of payment and on specific categories of intellectual property. This year's Finance Bill expands the scope of intellectual property royalties that are...more

5/16/2016 - BEPS License Agreements Royalties Tax Treaty UK Withholding Tax

Clampdown on VAT avoidance on sales of goods through online marketplaces

The Chancellor has announced a package of measures to give HMRC stronger powers to collect VAT from overseas businesses who sell goods online to UK customers. Failure to pay VAT in these circumstances is estimated to have...more

3/31/2016 - HMRC Internet Retailers UK VAT

Status of licences for sportsbets, VAT on services rendered electronically

Permission of online sport betting providers in Germany The gambling market is strictly regulated under German law, with the operation and organising or facilitating of public games of chance on the internet prohibited...more

3/24/2016 - Duties EU Gambling Germany Licensing Rules Online Gaming VAT

UK Budget 2016: Finance

From April 2017, the UK government is to cap the amount of corporation tax relief for interest to 30% of taxable earnings in the UK or the net interest to earnings ratio for the worldwide group. This is subject to a threshold...more

3/21/2016 - BEPS Corporate Taxes Double Taxation OECD Tax Treaty UK

UK Budget 2016: IPT, technology and gambling

The Chancellor delivered his 2016 Budget yesterday. Below is a brief summary of the announcements which are relevant to corporates in the IPT sector....more

3/21/2016 - Corporate Taxes Gambling Royalties Tax Avoidance UK VAT

UK Budget 2016: Corporate tax and business transactions

This is a brief summary of some of the issues arising from the UK Budget 2016 which have an effect on corporate tax....more

3/18/2016 - Anti-Avoidance Corporate Taxes Employee Shareholders Entrepreneurs Net Operating Losses UK

UK Budget 2016: Real Estate

Yesterday George Osborne delivered the 2016 Budget. There were some significant announcements for the real estate industry....more

3/17/2016 - BEPS Foreign Investment OECD Real Estate Development Stamp Taxes UK

Brexit: What are the implications for tax law?

The precise impact of a Brexit on UK tax law is not possible to determine without knowing the terms of the exit negotiated by the UK with the EU and future government decisions. There are various ways the relationship between...more

3/16/2016 - Corporate Taxes Customs EEA EU Member State Trade Agreements UK UK Brexit VAT

Autumn Statement 2015 - Employment Tax Update

There are few proposals in the employment tax sphere in the Autumn Statement and even in relation to the proposals which have been announced, detail is lacking. In particular, HMRC's response to its consultation on changes to...more

12/1/2015 - Autumn Statement Employee Share Schemes Employment Tax HMRC UK

Autumn Statement 2015 - Real estate tax update

On 25 November the Chancellor delivered the 2015 Autumn Statement. From a real estate perspective, there were a few significant announcements. Stamp duty land tax (SDLT) Additional 3% on all bands on "additional"...more

11/30/2015 - Autumn Statement Capital Gains Real Estate Development Stamp Duty Land Tax UK

Global Tax News - November 2015

HANDS OFF DIGITAL CURRENCIES! CANADA’S SENATE CALLS FOR A LIGHT REGULATORY APPROACH Formerly considered a gimmick for geeks and gamers, digital currencies, such as Bitcoin, have grown into a worldwide phenomenon...more

11/19/2015 - Affiliates BEPS Bitcoin China Corporate Taxes EU Foreign Investment IP License Member State OECD Patents Real Estate Development UK

Construction & Engineering Toolkit: The Construction Industry Tax Deduction Scheme (CIS) - August 2015

In This Issue: The Construction Industry Tax Deduction Scheme (CIS) The Construction Industry Scheme (or CIS, as it is more commonly known) is a tax deduction scheme. It concerns construction work and...more

8/28/2015 - Construction Contracts Construction Industry Construction Project Contractors HMRC Subcontractors UK VAT

EU: Working paper on online gambling EU VAT issues published

The EU VAT Committee has published the working paper in connection with their March discussions on the complex EU VAT issues concerning on-line gambling. It has no force of law. Two points worth picking up in particular...more

4/24/2015 - EU Gambling Gaming Tax Online Gaming Tax Exemptions VAT

UK budget 2015

Earlier today the UK government delivered its last budget before the UK general election in May. Many of the measures were, as one might expect so close to an election, focused on personal rather than corporate taxation....more

3/24/2015 - Anti-Avoidance BEPS Corporate Taxes Diverted Profits Tax Employee Shareholders Entrepreneurs Federal Budget Financial Institutions GAAR Multinationals OECD Oil & Gas R&D Tax Credits Remuneration Research and Development Tax Credits UK Venture Capital Withholding Tax

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