Dec 21, 2022 OTS report on hybrid working highlights the need for change By Philip Swinburn The Office of Tax Simplification issued their parting gift on 20 December setting out the complexities associated with hybrid and...
Oct 10, 2022 Tax incentives and the GloBE rules By Elizabeth Keeling What effect the Pillar Two rules will have on tax competition, and particularly what tax benefits jurisdictions will be able offer with a...
Oct 05, 2022 How should businesses respond to the recent IR35 announcement? By Philip Swinburn Nigel Doran Jeremy McCallum 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...
Sep 27, 2022 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...
Sep 26, 2022 Bankers’ bonuses: the cap is scrapped By Tom Ingham 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’...
Sep 23, 2022 Reversal of changes to off-payroll worker rules (IR35) By Philip Swinburn The Chancellor announced this morning at the “mini-Budget” that the recent changes to the “off-payroll worker” rules (commonly referred...
Aug 02, 2022 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...
Jul 28, 2022 Employment status – status quo By Philip Swinburn Matthew Ramsey The thorny question of whether someone is a worker, an employee or self-employed (for employment rights purposes) and an employee or...
Jun 09, 2022 EU court dismisses CFC State aid appeal By Bezhan Salehy Yesterday the EU General Court delivered its judgement in the Controlled Foreign Company (CFC) state aid case. Both the UK government and...
Apr 14, 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...
Jan 05, 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...
Sep 21, 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...
Jun 15, 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...
Jun 01, 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...
May 13, 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...
May 11, 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...