IRRV Alert - week ending 12th July 2019
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Digital services tax: consultation (11 July 2019)
Consultation outcome
Digital services tax: consultation
This consultation has concluded
Download the full outcome
Detail of outcome
This document summarises responses to the consultation, the government’s response to points raised and next steps.
Following this consultation, the government has published draft legislation, explanatory notes and a tax information and impact note (TIIN).
Original consultation
Summary
Consultation on the detailed design and implementation of a Digital Services Tax that the government has announced will be introduced in April 2020.
This consultation ran from
7 November 2018 to 11:59pm on 28 February 2019
Consultation description
The government has announced that it will introduce a new Digital Services Tax in April 2020. This is designed as an interim response, pending global reform, to the challenges that digital businesses create for the international corporate tax system, as set out in the government’s previous position papers. The government is consulting on the detailed design and implementation of that tax ahead of its inclusion in the 2019-20 Finance Bill.
The consultation runs until 28 February 2019.
Documents
Last updated 11 July 2019 + show all updates