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246 results for: tax
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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 Office of Tax Simplification (OTS) has released an open consultation on the emerging trends and tax implications of hybrid and...
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The employment status of a worker determines how they are taxed. This has been an area of increased scrutiny for the government in recent...
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Last week, President Joe Biden signed the Inflation Reduction Act (IRA22) into law, which he described as “one of the most significant...
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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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As part of the draft 2022-23 Finance Bill legislation released yesterday, formal UK transfer pricing documentation requirements have been...
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Tax enthusiasts will have plenty to read on the beach this summer following yesterday’s publication of the UK Government’s summary of...
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Since the European Commission (EC) stated its intention to widen the scope of the Unshell Directive (ATAD 3) to tackle non-EU shell...
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Sovereign immunity – the principle that foreign governments and heads of state have immunity from certain taxes including Income Tax,...
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HMRC recently updated its guidance on the distinction between trade versus investment in relation to the Qualifying Asset Holding Company...
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In a surprise announcement today the UK government has postponed the start date for its Pillar 2 top-up tax rules by nine months to 31...
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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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The Financial Times report that the OECD’s two-pillar agreement to re-allocate some taxing rights to market economies (Pillar One) and...
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As trailed by the Treasury back in April, HMRC has published a consultation on expanding the list of “investment transactions’” which...
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The European Business Tax Forum (EBTF) last week released its first working draft of a set of “best practices for good tax governance”....