Governments around the world are grappling with how to tax new and emerging business models and technologies, as well has at how to incentivise investment through tax credits. We look at some of the developments and issues in the UK and EU, including the new French and UK Digital Services Taxes, VAT for platforms, R&D credits for SMEs, and taxation of cryptoassets.
R&D tax credits for SMEs
Research and Development (R&D) tax credits are a form of tax relief available to companies (upon meeting certain conditions) designed by the UK government to encourage companies to invest in R&D.
MehrTaxation of cryptocurrencies – HMRC guidance
In April 2018 it was clear that there was already ambiguity concerning the tax treatment of cryptocurrencies. Recently published HMRC guidance attempts to clarify the situation.
MehrUK Digital Services Tax – practical problems in identifying "users"
The UK Digital Services Tax (DST) is intended to apply from April 2020 and will potentially impact social media platforms, online marketplaces, dating websites and internet search engines.
MehrVAT issues for online platforms
Getting the VAT position right for online platforms can be complicated and needs to be considered carefully, not least because the position changes regularly.
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