Over the weekend, the OECD/G20 Inclusive Framework issued a further agreement (by 131 countries) on the key components of the two-pillar...

The European Commission (EC) has recently set out its plans for business tax reform in the 21st Century. The BEFIT measure (which stands...

Last week the Chancellor announced at the Budget that the rate of corporation tax in the UK will increase to 25% by April 2023. While the...

As the Chancellor sits down after delivering his speech, let's start with the things that have not become more complicated. The rates and...

Yesterday the Treasury Committee published a report entitled Tax after coronavirus. Select committee reports are not always accurate...

One of the questions we are asked at the moment is if CGT rates are increased at this year’s Budget, will the change take effect from...

The Wealth Tax Commission, a group of academics exploring the possibility of a UK wealth tax, published their final report on 9 December...

Two weeks ago, the Institute for Public Policy Research published a paper titled “How should competition policy react to the coronavirus?”