The European Commission (EC) set out its ambitions for a 21st century tax system in May 2021. Since then, it has published a consultation...

As the dust settles on the recent G7 announcement the analysis turns to the winners and losers from the deal. The FT highlights that the...

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...

The government recently published a consultation containing the proposed operation and scope of a new Residential Property Developer Tax...

In recent years, OECD member countries have been debating an ambitious plan to impose a global minimum tax rate on corporate profits for...

Today the Government published their tax policies and consultations for Spring 2021, comprised of an overview Command Paper, eight...

The Supreme Court has ruled that Uber drivers are “workers”, and so are entitled to certain rights under employment law. This article...

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...

“This will play itself out – can’t we just ignore it?”. Before last year, this was perhaps still a reasonable – if potentially...

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...

The upper tribunal has confirmed that certain cumulative preference shares can form part of the “ordinary share capital” of a company for...

New listing rule on climate-related financial disclosures 

With everything else going on at the moment, readers may be forgiven for...

The Financial Conduct Authority (FCA) has issued its first consultation paper (CP) proposing rules for the UK Investment Firm Prudential...

One role of a proxy adviser is to provide voting recommendations to larger investors (asset managers, pension and investment funds etc)...