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.
2 May 2023 UK Subsidy Control – New Regime, New Challenges The UK’s new regime requires taxpayers to self-assess their compliance and protect against potential challenges from competitors.
2 May 2023 UK: Tax Administration and Maintenance Day The UK Government has published a series of tax policy and consultation updates on Tax Administration and Maintenance Day 2023.
18 April 2023 UK Budget – Key takeaways for corporate taxpayers In his Spring Budget 2023, the UK Chancellor sought to deliver on three key priorities of the government: grow the economy, reduce inflation and ensure that government debt falls.
17 April 2023 Video: How to get ready for BEPS Pillar Two? The five key areas groups need to be thinking about to prepare for BEPS Pillar Two.
17 April 2023 UK Government announces CBAM consultation Potential for significant impacts on UK importers of carbon intensive products. Businesses have until 22 June 2023 to respond.