The current Finance Bill was debated at second reading on Monday 27 April 2020 and was then sent to a Public Bill Committee for detailed consideration. The Committee constitutes a number of members chosen broadly in proportion to the representation of the parties in the House of Commons.
The Committee will scrutinise the Bill line by line and is scheduled to report by Thursday 25 June 2020. It debated the provisions covering the UK Digital Services Tax on Thursday 11 June - fifth sitting in the morning and then the sixth sitting in the afternoon. Following the Report Stage and Third Reading in the House of Commons, it will pass to the House of Lords with Royal Assent expected mid-July.,
Some of the key points raised in the Committee debate covered the items below.
If you need assistance with the UK DST, the DSTs in other countries or the OECD-led project aiming to reach consensus on a comprehensive long-term solution, see the hub on Digital Services Tax(es) and global profit reallocation.
