Apr 11, 2023 IR35 and Lineker v HMRC - he thinks it’s all over; HMRC aren’t so sure… By John Clapham Philip Swinburn In one of the more high-profile IR35 cases involving well-known media personalities, Gary Lineker has scored a victory against HMRC in...
Feb 03, 2023 The pursuit of tax: HMRC face increased pressure to boost tax revenue By Klara Kronbergs A recent report, published by the House of Commons Public Accounts Committee on 11 January, urges HMRC to increase the resources given to...
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...
Dec 20, 2022 Pillar Two safe harbour among raft of OECD consultations By Bezhan Salehy The OECD has today published a package of BEPS 2.0 policy documents that will give tax aficionados plenty to read by the fireside over...
Dec 14, 2022 Will the Edinburgh Reforms make a difference? By Alexandra Green Michael Sholem Gavin Haran On 9 December, the Chancellor announced a package of over 30 reforms to the UK’s financial regulations, an attempt to achieve the biggest...
Dec 13, 2022 EU Council agrees minimum tax directive By Bezhan Salehy The EU delivered an early Christmas present for supporters of the OECD Pillar Two global minimum tax initiative on Monday, as Member...
Nov 28, 2022 UK MDR and DAC6 By Jeremy McCallum HMRC has published its summary of responses to the consultation process with respect to the UK mandatory disclosure rules (UK MDR). The...
Nov 24, 2022 Expenses of management: what the judgment in Centrica means for the deductibility of deal fees By Lawrence Parkin The Court of Appeal's judgment in HMRC v Centrica Overseas Holdings Limited denies a corporation tax deduction for a range of sell-side...
Nov 18, 2022 Autumn Statement 2022: full steam ahead for UK implementation of global minimum tax By Lucy Urwin The Chancellor has confirmed that the UK Government is to press ahead across the board with UK implementation of the new global minimum...
Nov 17, 2022 Autumn Statement 2022 – more tax but no major policy changes for private clients By Clare Wilson Following the economic turmoil resulting from Kwasi Kwarteng’s (now largely reversed) “Growth Plan” on 23 September, Jeremy Hunt was...
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 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...
Sep 05, 2022 Creating policies fit for purpose – hybrid working arrangements By Philip Swinburn Matthew Ramsey The Office of Tax Simplification (OTS) has released an open consultation on the emerging trends and tax implications of hybrid and...
Aug 30, 2022 Uncertain tax treatment – employment status and the HMRC CEST tool By Philip Swinburn The employment status of a worker determines how they are taxed. This has been an area of increased scrutiny for the government in recent...
Aug 26, 2022 What does the Inflation Reduction Act mean for US implementation of Pillar Two? By George Badger Lucy Urwin Last week, President Joe Biden signed the Inflation Reduction Act (IRA22) into law, which he described as “one of the most significant...