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The Office of Tax Simplification issued their parting gift on 20 December setting out the complexities associated with hybrid and...
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What effect the Pillar Two rules will have on tax competition, and particularly what tax benefits jurisdictions will be able offer with a...
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The recent announcement at the “mini-Budget” to reverse the changes to the IR35 rules bring the legislation back to where it was before 6...
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Part of the Chancellor’s “mini-Budget” on Friday 23 September included news that, from 6 April 2023, the longstanding limit on the value...
As part of the Chancellor’s £45bn package of tax cuts set out in the “mini-Budget” on 23 September, it was announced that the "bankers’...
The Chancellor announced this morning at the “mini-Budget” that the recent changes to the “off-payroll worker” rules (commonly referred...
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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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The thorny question of whether someone is a worker, an employee or self-employed (for employment rights purposes) and an employee or...
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Yesterday the EU General Court delivered its judgement in the Controlled Foreign Company (CFC) state aid case. Both the UK government and...
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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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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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Shadow Chancellor
Rachel Reeves has announced that Labour, if the party
wins the next general election, will target the carried interest...
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The European Commission (EC) set out its ambitions for a 21st century tax system in May 2021. Since then, it has published a consultation...
Boohoo plc has become the latest listed company to tie its executive remuneration arrangements to specific ESG targets. The company has...
Not only are carbon border taxes an interesting policy proposal in theory (on which we recently reflected here), but something that some...
Given the popular view that a company’s ESG profile can have a material effect on its financial performance, you might expect that...