Introduction of the new Digital Services Tax - Draft Finance Bill legislation

By Technical Team on 10 Sep 2019

We refer to the draft legislation published on 11 July 2019 intended to be included in the next Finance Bill to give effect to the UK’s Digital Services Tax (DST). That the UK would implement a DST was announced at Budget 2018, and the government subsequently consulted on the proposed DST. On 11 July the government also published draft guidance and a summary of the feedback to the consultation and the government’s response (summary of responses). We set out our comments on the proposed approach and the draft legislation and guidance.

Our submission is available to view here and the draft legislation here.

Technical Team