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256 results for: tax
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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