14 Apr 2022 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...
05 Jan 2022 The New Year to-do list for global tax reform By Gregory Price 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...
21 Sep 2021 Labour announces plans to tax carried interest as income By Lawrence Parkin Shadow Chancellor Rachel Reeves has announced that Labour, if the party wins the next general election, will target the carried interest...
15 Jun 2021 ATAD 3: the writing on the wall for EU holding companies? By Rhiannon Kinghall Were The European Commission (EC) set out its ambitions for a 21st century tax system in May 2021. Since then, it has published a consultation...
01 Jun 2021 No more tears for Boohoo plc By Saba Palizi Boohoo plc has become the latest listed company to tie its executive remuneration arrangements to specific ESG targets. The company has...
13 May 2021 Is an EU carbon border tax on the horizon? By Lucy Urwin, Riley Forson Not only are carbon border taxes an interesting policy proposal in theory (on which we recently reflected here), but something that some...
11 May 2021 ESG in the boardroom: the rise of the "CFSO"? By Lucy Urwin, Finn Halton Given the popular view that a company’s ESG profile can have a material effect on its financial performance, you might expect that...
10 May 2021 Largest residential property developers to pay their “fair share” – the government publishes consultation on new residential developer tax By Tom Barr The government recently published a consultation containing the proposed operation and scope of a new Residential Property Developer Tax...
08 Apr 2021 Why a global minimum tax rate now seems possible By Gregory Price In recent years, OECD member countries have been debating an ambitious plan to impose a global minimum tax rate on corporate profits for...
23 Mar 2021 Tax day: the key points for businesses By Catherine Hill, Rhiannon Kinghall Were Today the Government published their tax policies and consultations for Spring 2021, comprised of an overview Command Paper, eight...
26 Feb 2021 Why the Uber case does not (yet) affect how drivers are taxed By Philip Swinburn The Supreme Court has ruled that Uber drivers are “workers”, and so are entitled to certain rights under employment law. This article...
10 Feb 2021 Timing of a potential CGT rate change: what to look out for By Rhiannon Kinghall Were 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...
09 Feb 2021 With great clarity comes great responsibility – executive pay and ESG reporting By Lucy Urwin, Rhian Edwards “This will play itself out – can’t we just ignore it?”. Before last year, this was perhaps still a reasonable – if potentially...
11 Jan 2021 Implications of UK-EU trade deal on tax By Rhiannon Kinghall Were A new year and a new relationship between the UK and EU beckons as the transitional period finally ended on 31 December 2020. The new...
08 Jan 2021 Do fixed rate preference shares "count" for entrepreneurs' relief purposes? By Catherine Hill The upper tribunal has confirmed that certain cumulative preference shares can form part of the “ordinary share capital” of a company for...
05 Jan 2021 Prepare to share: is executive pay part of your approach to managing climate-related risk? By Lucy Urwin New listing rule on climate-related financial disclosures With everything else going on at the moment, readers may be forgiven for...