31 August 2023 UK: Are changes ahead for employee trusts? HMRC propose changes to the tax treatment of employee trusts – here are the key points.
31 July 2023 Tax Leaders & the ESG agenda: is your tax department playing its part? ESG or ‘sustainability’ is not just a passing trend, it is here to stay and the environmental, social and governance agenda are fast becoming imbedded in how we do business.
13 July 2023 UK Spring Finance Bill 2023 completes Commons stages UK Spring Finance Bill 2023 has been substantively enacted, following the completion of the report stage and third reading.
13 July 2023 Draft guidance published – HMRC unpacks the UK’s Pillar Two rules Draft guidance provides additional information on administration, chargeability and scope for Multinational and Domestic Top-up Taxes.
2 June 2023 The Windsor Framework – where are we now? Where are we now with implementation and timeline?
15 May 2023 UK Off-Payroll Working: how would HMRC’s proposals assist when compliance errors arise? From April 2024, deemed employers’ PAYE/NIC liabilities for Off-Payroll Working errors could be offset by taxes paid by contractors.
15 May 2023 UK: New HMRC guidance on ‘unallowable purpose’ HMRC have refreshed their guidance on the restriction for interest deductions for loans with an ‘unallowable purpose’.
15 May 2023 UK: Modernisation of Stamp Taxes on Share Transfers HMRC have published a consultation on specific proposals to replace stamp duty and stamp duty reserve tax with a single new self-assessed tax.
2 May 2023 UK: Final draft of legislation published for the Electricity Generator Levy The final draft legislation was included within the Spring Finance Bill, published on 23 March 2023.