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Brexit; Scotland; BEPS; Venture capital; Charity VAT; Employer Bulletin 74
Brexit
The CIOT ICAEW and ICAS have published a factsheet summarising the Taxation (Cross-border Trade) Act 2018. Acknowledging the changing nature of Brexit legislation the factsheet notes: ‘It is entirely possible that new legislation may be introduced to amend/repeal some or all of the Act.’ This is the first in what is intended to be a series of factsheets about Brexit.
Scotland
The Scottish Budget for 2019-20 will be presented on 12 December financial secretary Derek Mackay announced.
BEPS
The Dominican Republic has become the 119th country to join the Organisation for Economic Co-operation and Development’s inclusive framework on base erosion and profit shifting (BEPS).
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