HMRC propose changes to the tax treatment of employee trusts – here are the key points.

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.

UK Spring Finance Bill 2023 has been substantively enacted, following the completion of the report stage and third reading.

Draft guidance provides additional information on administration, chargeability and scope for Multinational and Domestic Top-up Taxes.