Pillar Two: the impact on UK businesses
A two-pillar corporate tax reform plan was agreed between OECD members in October 2021.
A two-pillar corporate tax reform plan was agreed between OECD members in October 2021.
In November, the First-tier Tribunal recorded the second significant taxpayer victory in research and development (R&D) cases in a matter of weeks.
Chancellor Gordon Brown’s 2006 Budget had a significant focus on reducing the cost to business of regulation.
In 2023-24, the UK tax system demonstrated a remarkable level of voluntary compliance, with over 95% of the £843.4 billion collected by HMRC being paid without intervention.
This time last year, I wrote in Tax Adviser that 2024 would be a challenging year for tax and finance directors with one of the key themes being unce
The non-dom regime will undergo a fundamental reform starting on 6 April 2025.
Imagine a world where all your meals are cooked for you, your home is cleaned each week, you visit dozens of countries a year and you may also have no liability to income tax.
There was much speculation ahead of the first Labour Budget in 14 years.
As we know, from 6 April 2025, furnished holiday let properties will, for the most part, be treated as normal property rental units. No more bells, no more whistles.
Since its introduction just over 10 years ago, the salaried member legislation has been an important compliance area for many professional services limited liability partnerships (LLPs), especi