12 Apr, 2024 The Labour Party announces further reforms to the non-dom regime By Mark Hunter Paul Hardwick This week's announcements that the Labour Party plans on strengthening the current Government’s proposed reforms to the non-dom regime...
24 Nov, 2023 Autumn Statement 2023 - private client perspective By Nicholas Harries Klara Kronbergs After much speculation concerning significant reforms to inheritance tax (IHT) - including a cut to the headline rate, an increase to the...
20 Dec, 2022 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...
13 Dec, 2022 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...
18 Nov, 2022 Autumn Statement 2022 - full steam ahead for UK implementation of global minimum tax By Macfarlanes The Chancellor has confirmed that the UK Government is to press ahead across the board with UK implementation of the new global minimum...
17 Nov, 2022 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...
05 Oct, 2022 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...
27 Sep, 2022 New lease of life for Company Share Option Plans? By Rasmus Berglund Tom Ingham Part of the Chancellor’s “mini-Budget” on Friday 23 September included news that, from 6 April 2023, the longstanding limit on the value...
26 Sep, 2022 Bankers’ bonuses: the cap is scrapped By Tom Ingham 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’...
23 Sep, 2022 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...
30 Aug, 2022 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...
02 Aug, 2022 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...
22 Jul, 2022 Relaxation of CGT rules on separation and divorce By Naomi Charrington On 20 July, the Government published draft legislation for the Finance Bill 2022/23 which amends the capital gains tax (CGT) rules for...
21 Jul, 2022 L-Day: UK Pillar Two implementation marches on By Bezhan Salehy Tax enthusiasts will have plenty to read on the beach this summer following yesterday’s publication of the UK Government’s summary of...
11 Jul, 2022 EC follow-up proposal linked to non-EU shell entities published By Rhiannon Kinghall Were Since the European Commission (EC) stated its intention to widen the scope of the Unshell Directive (ATAD 3) to tackle non-EU shell...
05 Jul, 2022 Waning immunity? Government consults on reforming sovereign immunity from tax By Bezhan Salehy Sarah Shucksmith Sovereign immunity – the principle that foreign governments and heads of state have immunity from certain taxes including Income Tax,...