Is the global minimum tax rate proposal a template for action on climate change?
Tax isn’t often touted as the solution to global warming. Nonetheless, the extent to which it proves possible to resolve perennial issues...
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Global tax transparency – another development
On 31 March, 12 jurisdictions which are deemed by the OECD to have “no or only nominal tax” (including Bermuda, the BVI, the Cayman...
Tax Day leads to calls for trust tax reforms
Following the Tax Day announcement that the Government would not conduct any holistic reform of the taxation of trusts, the CIOT has called
Why a global minimum tax rate now seems possible
In recent years, OECD member countries have been debating an ambitious plan to impose a global minimum tax rate on corporate profits for...
HMRC publishes first cryptoassets manual
HMRC published its cryptoassets manual on 30 March 2021, which expands on and replaces previous guidance. For context, the first...
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