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"The UK is currently losing the fight against economic crime. UK law enforcement capacity – an essential component of this fight – is...

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ESMA has announced that it is launching its third common supervisory action (CSA) on the EU asset management sector, this time focusing...

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The message from the panel at the London Property Alliance this week was very clear: 2021 was the year of rebound after a relatively...

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Last week the Court of Appeal handed down judgment in the Embiricos litigation. (For commentary on the previous Embiricos decisions and...

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The FCA has published a consultation that proposes to reform its financial promotion rules. The changes relate to "high-risk...

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The OECD has today released the 2022 edition of the OECD Transfer Pricing Guidelines for multinational enterprises and tax...

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On 18 January 2022, HM Treasury (HMT) published its response to its July 2020 consultation paper on cryptoasset promotions. This was...

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The UK Competition Appeal Tribunal (the Tribunal) has allowed "opt-out" collective proceedings to proceed seeking damages arising from...

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Oliver Wendell Holmes senior, the American polymath and father of the eponymous former US Supreme Court Justice, is credited with this...

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With effect from 17 January 2022, the Financial Conduct Authority (FCA) has decided to register both European DataWarehouse Ltd and...

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The UK Government has today launched a consultation on domestic implementation of the OECD’s Pillar Two minimum tax proposals. Coming...

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In an interesting twist to the Pillar Two roll-out, last week (6 January) the Business at OECD (BIAC) issued a very negative open letter 

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In the second of our series on the Supreme Court’s judgment in Lloyd v Google, we examine the key implications of the judgment on the...

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Last year ended with the publication of model rules for the OECD's project to achieve a global minimum corporate tax rate of at least...

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The OECD has today published model provisions for the Pillar Two GloBE rules, which seek to ensure multinationals pay a minimum effective...

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With Christmas fast approaching, will the OECD be giving the tax community a last minute present in the form of the Pillar Two model rules?