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A two-pillar corporate tax reform plan was agreed between OECD members in October 2021.

The ATT and CIOT have both recently responded to the HMRC technical consultation ‘Inheritance tax on pensions: liability, reporting and payment’ (see tinyurl.c

What happened in 2024

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.

Work continues on taking forward Pillar 2 – the 15% minimum corporate tax agreed by over 135jurisdictions as part of the OECD/G20 Inclusive Framework.

The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life.

The ATT made four representations in advance of the Autumn Budget on the following topics:

Since 2016, we have seen digital services taxes introduced around the world as a new instrument to tax digital activities.

Digitalisation plays a crucial role in supporting development.