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Rebates paid to UK government by medicines supplier to NHS lead to VAT refund

In Boehringer Ingelheim Limited v HMRC, the First Tier Tribunal (FTT) held that rebates paid by the taxpayer to the Department of Health and Social Care (DHSC), under the UK voluntary scheme for branded medicines sold to the...more

Beyond Brexit transition – VAT on cross-border movement of goods

Businesses moving goods to or from Great Britain will face new compliance burdens. EU businesses making sales to UK customers may have to register for UK VAT for the first time....more

When is a tax amnesty not an amnesty? HMRC’s Profit Diversion Compliance Facility

What is the Profit Diversion Compliance Facility? What the PDCF does - The facility is a mechanism that multinational firms can use to settle potential tax liabilities for past years that remain open. It relates to...more

Tech Tax and the OECD: it’s as easy as A, B, C

What is it about? OECD proposals to tax the digital economy which will significantly impact all large tech companies that are consumer oriented. What will the impact be? Businesses will pay more tax. Impact on cash-flow,...more

A Turning Point for Tech – Global survey on digital regulation

Whilst political uncertainty may have businesses’ attention fixed, the Hogan Lovells Global Survey on Digital Regulation: ‘A Turning Point for Tech’ suggests that tech companies should be looking elsewhere. During yesterday’s...more

[Event] A turning point for Tech? - October 29th, London, UK

Are politics and regulation fundamentally changing the climate for tech? Join us to explore what's happening, what's coming and what it means for businesses, investors and deals. This event marks the launch of a...more

TMT Horizons 2019

The dynamism of the Technology, Media and Telecoms sector is set to continue. Challengers can reach scale seemingly overnight, forcing market change at a similar speed. Established business models are upended, driving...more

Is it time for a review of your transfer pricing arrangements? The potential impact of the HMRC Profit Diversion Compliance...

The UK tax authority, HMRC, recently announced the introduction of a new Profit Diversion Compliance Facility, which is aimed at tackling the avoidance of tax by diverting profits outside the UK without proper economic...more

HMRC introduces Profits Diversion Compliance Facility

HMRC has announced today the introduction of a new Profits Diversion Compliance Facility, which is aimed at tackling the avoidance of tax by multinationals by diverting profits outside the UK without proper economic...more

UK Tax Authority tightens the screws on tech companies

HMRC announced today the introduction of their new Profits Diversion Compliance Facility (PDCF). This is a way for multinationals to take the initiative and explain their legal and operational structures before HMRC launch...more

UK leads the digital tax charge (again)

After much speculation, UK Chancellor Philip Hammond announced today in his annual budget speech that the UK will introduce a Digital Services Tax (DST) with effect from April 2020. ...more

Is the UK’s post-Brexit approach to platforms and the digital sector starting to emerge?

The Chancellor of the Exchequer’s statements of intent on a digital service tax and competition law reforms reinforce other recent indications that the UK government is looking seriously at making significant changes to the...more

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