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The Withdrawal Agreement Bill: not quite "oven ready"

The European Union (Withdrawal Agreement) Bill ("WAB") is due to be debated further in Parliament over the coming weeks. Although its passage through the House of Commons is likely to be eased considerably by the new government's substantial majority, it still has to pass the House of Lords – which may be more inclined to amend it when it considers the legislation next week.

Digital services tax and OECD digital taxation pillars

The taxation of digitalised businesses continues to be a hot topic for the OECD and jurisdictions such as the UK. The perceived problem is that large, global, highly digitalised businesses are paying less tax than they should, and market jurisdictions e.g. where a high volume of sales take place or value is otherwise generated through 'users' do not get their slice of the tax pie.

Merger control and national security: recent developments in the UK

National security has been in the spotlight in the UK due to recently implemented reforms and further proposed changes widening the government’s powers to scrutinise mergers on grounds of national security. A number of recent merger investigations have also indicated that the UK government is willing to scrutinise transactions involving financial investors as well as so-called hostile parties or states.

Brexit - Phase 2

The EU Withdrawal Agreement Bill is set to recommence its journey through Parliament on Friday 20 December. Assuming the Bill is passed, this will pave the way for Brexit to happen on 31 January 2020, and usher in the transition period which is due to expire on 31 December 2020.

Manifesto Tax Portal

We'll be regularly updating this portal with information and commentary on the UK's General Election 2019, with a specific focus on the tax news as that arrives. We'll also be collating the tax information in the handy table below.

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