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The Budget in March 2024 contained proposals for changes to the taxation rules for foreign income and gains and inheritance tax (IHT) deemed domicile rules.

Clause 1: Permanent full expensing, etc.

Trivial benefits

Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in the Income Tax (Earnings and Pension) Act 2003 s 323A: revising

The OECD published a consultation on Amount B of Pillar One in July 2023.

The government said in April 2023 that it would consult on updating the UK’s legislation on transfer pricing, permanent establishments and diverted profits tax.

Extending relief for self-employed training costs

The ATT considers that, as far as possible, employed and self-employed individuals should have a level-playing field when it comes to tax

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

The ATT, CIOT and LITRG have responded to the Office of Tax Simplification’s (OTS) review looking for evidence of the emerging trends and tax implications of hybrid and distance working (

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