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Reviewing VAT in the digital economy

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Published on: 26 October 2015

Published by a LexisNexis Tax expert

Table of contents

Original news
What is this consultation about and why are these changes being contemplated now?
How easy have businesses found it to implement the rules that came into effect on 1 January 2015 (regarding place of supply and MOSS)?
Will the proposed further changes be welcomed? To what extent are they fixing problems that were introduced by the rules that came in at the start of this year?
What would be the likely time-scale for implementing any changes into UK law?
Do you think VAT rules are doomed always to lag behind technological changes in the business world?

Article summary

Tax analysis: To what extent should e-commerce businesses welcome the proposed changes to cross-border VAT payments in the European Commission’s (EC) consultation? Tarlochan Lall, a barrister at Monckton Chambers, suggests that a strategic approach to dealing with the challenges of the digital economy, such as the digital single market strategy for Europe launched by the EC, is always welcome.

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