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31 results for: petf
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UK MDR and DAC6
By Jeremy McCallum
HMRC has published its summary of responses to the consultation process with respect to the UK mandatory disclosure rules (UK MDR). The...
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New lease of life for Company Share Option Plans?
By Rasmus Berglund Tom Ingham
Part of the Chancellor’s “mini-Budget” on Friday 23 September included news that, from 6 April 2023, the longstanding limit on the value...
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Creating policies fit for purpose – hybrid working arrangements
By Philip Swinburn Matthew Ramsey
The Office of Tax Simplification (OTS) has released an open consultation on the emerging trends and tax implications of hybrid and...
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Is working from a holiday home about to become simpler? OTS launches review of remote working
By Rhiannon Kinghall Were Philip Swinburn
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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L-Day: formal UK transfer pricing documentation requirements given the green light
By Adrian Maasch
As part of the draft 2022-23 Finance Bill legislation released yesterday, formal UK transfer pricing documentation requirements have been...
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L-Day: UK Pillar Two implementation marches on
By Bezhan Salehy
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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EC follow-up proposal linked to non-EU shell entities published
By Rhiannon Kinghall Were
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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Waning immunity? Government consults on reforming sovereign immunity from tax
By Bezhan Salehy Kirsten Prichard Jones Sarah Shucksmith
Sovereign immunity – the principle that foreign governments and heads of state have immunity from certain taxes including Income Tax,...
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Updated Qualifying Asset Holding Company guidance on the activity condition
By Rhiannon Kinghall Were
HMRC recently updated its guidance on the distinction between trade versus investment in relation to the Qualifying Asset Holding Company...
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UK defers Pillar 2 commencement to 31 December 2023
By Bezhan Salehy Rhiannon Kinghall Were
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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Tax rule change may encourage UK investment managers to hold cryptoassets
By Rebecca Rose
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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Pillar One: assessing the asset management carve-out
By Bezhan Salehy
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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Challenges and opportunities for ESG-linked pay in 2022
By Lucy Urwin
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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UK to amend tax rules in aim to become a “global cryptoassets hub”
By Rebecca Rose Gregory Price
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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UK asset holding company regime opens for elections
By Rhiannon Kinghall Were
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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Spring Statement 2022: key announcements for tax compliance
By Jackelyn West Sophie Rhind
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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