Current Status: The UK Government is moving ahead with its implementation of the Digital Services Tax ("DST") despite concerns raised by the United States and the Organisation of Economic Co-operation and Development ("OECD")...more
The Situation: The Member States of the EU have unanimously agreed on a proposed directive establishing new and far-reaching tax reporting obligations for "intermediaries" and taxpayers.
The Result: The proposal lays down...more
The Situation: Historically, the United Kingdom has not taxed capital gains on real estate disposals when the seller was not a UK resident.
The Development: Coming into line with most of the world's jurisdictions, the UK...more