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42 results for: tax policy
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Part of the Chancellor’s “mini-Budget” on Friday 23 September included news that, from 6 April 2023, the longstanding limit on the value...
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As part of the Chancellor’s £45bn package of tax cuts set out in the “mini-Budget” on 23 September, it was announced that the "bankers’...
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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 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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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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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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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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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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The European Business Tax Forum (EBTF) last week released its first working draft of a set of “best practices for good tax governance”....
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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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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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The OECD continued the process of Pillar Two implementation with two announcements on Monday 14 March.The first was the publication of...