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30 results for: petf
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The pandemic has created a notable shift in the approach individuals and companies are taking to remote working which prompts a number of...
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As part of the draft 2022-23 Finance Bill legislation released yesterday, formal UK transfer pricing documentation requirements have been...
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Tax enthusiasts will have plenty to read on the beach this summer following yesterday’s publication of the UK Government’s summary of...
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Since the European Commission (EC) stated its intention to widen the scope of the Unshell Directive (ATAD 3) to tackle non-EU shell...
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Sovereign immunity – the principle that foreign governments and heads of state have immunity from certain taxes including Income Tax,...
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HMRC recently updated its guidance on the distinction between trade versus investment in relation to the Qualifying Asset Holding Company...
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In a surprise announcement today the UK government has postponed the start date for its Pillar 2 top-up tax rules by nine months to 31...
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As trailed by the Treasury back in April, HMRC has published a consultation on expanding the list of “investment transactions’” which...
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On 6 May the OECD published its proposals for the exclusion of regulated financial services activities from Pillar One of the BEPS 2.0...
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Last week Ras Berglund and I spoke at the ESOP Centre’s 2022 Share Schemes Symposium about the growing impact of ESG on executive...
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In a speech at Innovate Finance Global Summit on Monday 4 April, John Glen, Economic Secretary to the Treasury, set out the UK...
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Following two years of consultation, the UK qualifying asset holding company (QAHC) regime has opened its doors.From 1 April 2022...
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It comes as no surprise that the Spring Statement 2022 is focused on the cost of living crisis exacerbated by the war in Ukraine. As well...
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The OECD continued the process of Pillar Two implementation with two announcements on Monday 14 March.The first was the publication of...
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Last week, the EU set out its proposal for a new Directive on corporate due diligence to enhance the regulatory framework on sustainable...
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A year ago we wrote about the Court of Appeal’s decision in Revenue and Customs Commissioners v Development Securities plc and others...