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42 results for: tax policy
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New lease of life for Company Share Option Plans?
By Tom Ingham Rasmus Berglund
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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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’...
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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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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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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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L-Day: formal UK transfer pricing documentation requirements given the green light
By Adrian Maasch
As part of the draft 2022-23 Finance Bill legislation released yesterday, formal UK transfer pricing documentation requirements have been...
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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...
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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...
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Waning immunity? Government consults on reforming sovereign immunity from tax
By Bezhan Salehy Kirsten Prichard Jones Sarah Shucksmith
Sovereign immunity – the principle that foreign governments and heads of state have immunity from certain taxes including Income Tax,...
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UK defers Pillar 2 commencement to 31 December 2023
By Bezhan Salehy Rhiannon Kinghall Were
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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BEPS 2.0 – losing momentum?
By Elizabeth Keeling
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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New guidance for tax as a governance matter in 2022
By Lucy Urwin
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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Jersey reflects on BEPS 2.0
By Bezhan Salehy
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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UK asset holding company regime opens for elections
By Rhiannon Kinghall Were
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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Spring Statement 2022: key announcements for tax compliance
By Jackelyn West Sophie Rhind
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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Pillar Two: the latest developments from the OECD and EU
By Bezhan Salehy
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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