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Readers will no doubt be aware that VAT in the UK celebrated its 50th birthday this year, having first been introduced when the UK joined the European Economic Community in 1973.

After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and each of the two years’ after.

Employee ownership trusts have enjoyed a surge of popularity in the last few years.

This article is the second in a series of three exploring some of the tax issues faced by companies or groups in relation to mergers and acquisitions.

In December 2022, the OECD published a number of consultation documents in relation to the two-pillar solution to reform international tax agreed by the OECD/G20 Inclusive Framework on BEPS to deal

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The UK was the first major economy to enshrine its 2050 net zero commitment into law.

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Very broadly, the Organisation for Economic Co-operation and Development’s (OECD) model reporting rules for digital platforms will require UK platform oper

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Tax used to be an advisory discipline. Now, it is an area of focus for many boards and among a wide range of other stakeholders.

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This article is largely based on an unfinished work by the late Robin Williamson.