The government announced in the Autumn Budget 2021 that basis periods for income tax purposes (the ‘current year basis’) would be abolished from 6 April 2
Over the last decade, the proliferation of technology and digitalisation has led to a rapid transformation of the economy.
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
Very broadly, the Organisation for Economic Co-operation and Development’s (OECD) model reporting rules for digital platforms will require UK platform oper
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.
I consider myself fortunate to have been the longest serving Policy Adviser for the Office of Tax Simplification (OTS), in various guises (volunteer, contractor
HMRC’s self-declared ambition is for the UK to become one of the most digitally advanced tax administrations in the world.
In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Tax Convention (MTC) as a result of the BEPS action reports and also in relation to the p
In October 2021, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) reached an agreement on a two-pillar solution to reform the international tax framework in response to the challenges
