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229 results for: tax
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The European Commission (EC) has proposed a new tax incentive to encourage funding new investment by increasing capital. The objective of...
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On 6 May the OECD published its proposals for the exclusion of regulated financial services activities from Pillar One of the BEPS 2.0...
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Statistics released by HMRC show that transfer pricing revenues have increased from £1.45bn in the 12 months to 31 March 2020 to £2.16bn...
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Last week Ras Berglund and I spoke at the ESOP Centre’s 2022 Share Schemes Symposium about the growing impact of ESG on executive...
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Yesterday the Government of Jersey published a “reflective paper” that sets out its current approach to the OECD BEPS 2.0 reforms, and...
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In a speech at Innovate Finance Global Summit on Monday 4 April, John Glen, Economic Secretary to the Treasury, set out the UK...
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Following two years of consultation, the UK qualifying asset holding company (QAHC) regime has opened its doors.From 1 April 2022...
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It comes as no surprise that the Spring Statement 2022 is focused on the cost of living crisis exacerbated by the war in Ukraine. As well...
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Yesterday, the Chancellor delivered his first Spring Statement since the pandemic, against the backdrop of a cost of living crisis and a...
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One of many constitutional law principles that lawyers are supposed to pick up at university is that tax is such a sovereignty issue that...
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The OECD continued the process of Pillar Two implementation with two announcements on Monday 14 March.The first was the publication of...
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After a long wait, HMRC has finalised its guidance on the VAT treatment of contract termination payments in R&C Brief 2 (2022). The...
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On 10 February 2022 HMT published its formal response to its review of the UK funds regime and set out a series of actions it is planning...
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Towards the end of last year, it was reported that HMRC had begun sending “nudge letters” to cryptocurrency investors.Nudge letter...
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Last week the Court of Appeal handed down judgment in the Embiricos litigation. (For commentary on the previous Embiricos decisions and...
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The OECD has today released the 2022 edition of the OECD Transfer Pricing Guidelines for multinational enterprises and tax...