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256 results for: tax
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The Office of Tax Simplification issued their parting gift on 20 December setting out the complexities associated with hybrid and...
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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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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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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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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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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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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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Following the economic turmoil resulting from Kwasi Kwarteng’s (now largely reversed) “Growth Plan” on 23 September, Jeremy Hunt was...
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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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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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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...