Pillar Two rules: roadmap to compliance
The Pillar Two rules are now in effect in the UK and other countries, with more countries in the process of introducing ...
International Tax
International Tax
The EU's Carbon Border Adjustment Mechanism: preparing for the next phase
From 1 July 2024, the EU’s Carbon Border Adjustment Mechanism (CBAM) will enter its next phase, requiring exporters to E...
Non-resident trusts: the end of tax trust protections
In the article ‘Resident non-domiciles: the end of the line?’ (Tax Adviser, April 2024), the key changes affecting non-d...
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Employment-related securities: International hybrid working
For many people, some degree of hybrid working is now firmly here to stay.
Our changed approach to EU law: the impact on VAT
The Retained EU Law (Revocation and Reform) Act 2023 received Royal Assent on 29 June 2023.
Group financing arrangements: tackling hybrid mismatches
One of the key targets of the G20 led Base Erosion and Profit Shifting project was multinational groups that exploited d...
The Retained EU Law (Revocation and Reform) Act 2023: a significant diminishment
In February 2021, I wrote a Tax Adviser article, ‘EU withdrawal a half-hearted separation’ (see tiny
Customs duties and transfer pricing: can we bring these more in line?
Following updates to HMRC customs valuation guidance issued in late 2022, the interaction between transfer pricing and c...
UK imports and exports: the impact of Brexit
HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to 400,000 a...