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.

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Recent Articles

  • Taxes image 01.08.2017 Belgium

    New Belgian tax measures announced

    On 26 July 2017, the Belgian government announced that an agreement on new budget measures had been reached. This agreement includes the long-awaited corporate...

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  • Coloured bar graphs image 02.06.2017 United Kingdom

    HMRC v Investment Trust Companies: Suppliers beware...

    The ruling in HMRC v Investment Trust Companies [2017] UKSC 29 published last month has established that final customers have no right to claim overpaid...

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  • Calculations image 16.03.2017 International

    Impending UK Inheritance Tax Changes

    In the 2015 Summer Budget, proposals were announced to change the UK tax regime for non-domiciles. These proposals were the subject of a consultation paper...

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  • Coloured bar graphs image 08.03.2017 United Kingdom

    Spring Budget 2017

    At lunchtime today, Philip Hammond will deliver his first Budget. As we did with the Autumn Statement, the tax departments of CMS, Nabarro and Olswang,...

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Recent Publications

  • Calculations image 13.01.2017

    Business Implications of BEPS

    Three years ago, following the 2013 Saint-Petersburg summit, the G20 leaders made the following statement: “In a context of severe fiscal consolidation...

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  • EU flag 24.06.2016

    Brexit Next: Legal Implications

    The British people have voted to leave the European Union. No European Union Member State has left the EU so the process of withdrawal is untested. Effecting...

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  • EU flag 15.06.2016

    EU Referendum: 50 questions

    With only days to go to the EU referendum in the UK, we have devised 50 questions with suggested answers and resources. EU membership affects our work...

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  • drips 15.12.2015

    Global Lifesciences Forum Report 2015

    The CMS Lifesciences Sector Group is delighted to share with you the Global Lifesciences Forum Report following our Forum in Frankfurt last month. The...

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