UK HMRC has published updates to its guidance manual explaining the structure and details of Digital Services Tax (DST), which was recently formally approved as part of the Finance Act 2020 and applies from 1 April 2020. The updates include the addition of pages on Submitting Returns and Completing the Self-Assessment and Notifying When Threshold Conditions Have Been Met on 27 July 2020. Further, on 5 August 2020, updates were made to a list of Similar DSTs imposed in foreign countries, which includes: France; Italy; Malaysia; and Turkey. The importance of the list is in relation to cross-border relief claims,...