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 rules from 2025 onwards.
The Pillar Two rules are now in effect in the UK and other countries, with more countries in the process of introducing rules from 2025 onwards.
HMRC has embarked on the next step for Making Tax Digital (MTD) for Income Tax by opening up the private beta to agents and their taxpayer clients for 2024-25.
A lot has changed since P11D forms were introduced in the early 1960s. In April 2016, the voluntary payrolling of benefits in kind was introduced.
Those following the Finance (No 2) Bill 2024 will have seen that the measures to achieve the government's policy objectives of reducing the tax attractiveness of holiday a
If any reader is still unaware about the basic facts of the Post Office Horizon saga, the outcome was that hundreds of self-employed sub-postmasters were sacked and forced to repay large sums o
Often shares or units in an employing company abroad, say the US, are granted to their UK resident employees, who may hold these grants until a ‘vesting’ date in the future when certain UK taxe
Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and commentators on the main Budget decisions.
In January, the First-tier Tribunal handed down its decision in Boston Consulting Group UK LLP and others v HMRC [2024] UKFTT 84.
According to government statistics, there are 4.8 million companies on the Companies House register that have a shareholder who has an interest of 2.5% or more in