To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
Documents to download
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The Paradise Papers (250 KB, PDF)
Documents to download
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The Paradise Papers (250 KB, PDF)
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This note gives a short introduction to the way VAT works, and the significance of EU VAT law for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services and the Government's introduction of a temporary 5% rate in July 2020.
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This paper discusses the background to the Government's proposals, announced in the 2018 Budget, to introduce a Digital Services Tax from April 2020, in the context of wider concerns as to the challenge of taxing digital businesses and moves to agree reforms to the international tax system.
