HM Treasury and HM Revenue and Customs have launched a
joint consultation on the Digital Services Tax. The consultation period runs
until 28 February 2019.
The consultation document includes greater details on the
proposals, at least by comparison with the somewhat sketchy information
available when the tax was announced in the Budget.
The government intends to introduce the new Digital Services
Tax in April 2020. It 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.
