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46 results for: tax policy
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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...
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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...
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Autumn Statement 2022: full steam ahead for UK implementation of global minimum tax
By Lucy Urwin
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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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...
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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...
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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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