Tax - VAT

Welcome to the home of tax – VAT on Law-Now.

On this page, you will find all the articles and publications for tax – VAT. CMS Law-Now also delivers a dedicated site for Patent Box. This provides extensive information for companies looking to derive value from UK or European patents via a reduced rate of corporation tax to profits. To access the site, click here.

To stay in touch with the latest developments, please bookmark this page on your mobile or register to receive eAlerts.

Recent articles

  • European Union flags 28.10.2016 EU

    European Commission publishes Corporate Tax Reform...

    As part of a Corporate Tax Reform Package, the EC has published four proposals for Council Directives. 1. Proposals to relaunch the Common Consolidated...

    Read more
  • Calculations image 26.05.2016 United Kingdom

    Hoping for closure

    The procedural requirements for issuing a valid closure notice in relation to an HMRC enquiry have been considered by a higher court for the first time...

    Read more
  • Business men in armchairs 12.05.2016 United Kingdom

    FATCA and CRS – New HMRC Guidance

    HMRC has now published in final form its International Exchange of Information Manual (‘IEIM’). The IEIM incorporates in one place HMRC’s guidance on FATCA,...

    Read more
  • Pile of coins 27.04.2016 United Kingdom

    Tax changes 2016 - A funds update

    There are a number of 2016 tax changes that will be of interest for funds and managers: The basic rate of capital gains tax is reduced from 18%...

    Read more
View more eAlerts

Recent Publications

View more Publications