LATEST ARTICLES
UK
Osborne Clarke
The government announced a number of changes to simplify the process for granting tax-advantaged enterprise management incentive (EMI) options at the Spring Budget 2023.
Bates Wells
Many US organisations appoint self-employed consultants to scope out the merits and practicalities of carrying out operations in the UK.
Lubbock Fine
We reported in our recent blog about HMRC's published changed of approach to Condition C of the salaried member rules.
The Sovereign Group
In the Spring budget, UK Chancellor Jeremy Hunt announced the abolition of the remittance basis for income tax and capital gains tax for non-UK domiciled individuals...
Proskauer Rose LLP
Welcome to March's edition of our UK Tax Round Up. This month has seen a number of interesting cases covering a range of issues, from the deductibility of costs against employment income...
Lubbock Fine
Although there had been speculation in the run up to the Spring Budget that the Chancellor was set to steal Labour's proposals to 'abolish non-dom status', the actual announcements from Jeremy Hunt...
Alvarez & Marsal
In this article for employers, we outline important upcoming employment tax deadlines for businesses in relation to employee expenses and benefits.
Osborne Clarke
The UK Labour Party set out a range of tax policy pledges with the launch of its Business Partnership for Growth plan in February, highlighting those it wishes to maintain...
Cadwalader, Wickersham & Taft LLP
The Chancellor of the Exchequer delivered the United Kingdom (UK) Spring Budget for 2024 on 8 March 2024.
Dixcart UK
From 1st May 2024, Companies House will be increasing its filing fees for various services as part of its broader initiative to improve the integrity of the UK registry under the Economic Crime and...
Osborne Clarke
In the Spring Budget on 6 March 2024, the chancellor announced large-scale reform to the tax regime for "non-doms". The measures announced include the abolishment of the remittance basis of taxation...
Lewis Silkin
In this article we explore the key issues around granting Enterprise Management Incentive (EMI) options, an extremely popular employee incentive mechanism...
Herrington Carmichael
Tax is a key factor when deciding how to sell an asset, and Capital Gains Tax (CGT) rates can make you consider which option to pursue.
Bates Wells
The recent Tax Tribunal judgment in Mathur v HMRC serves as a stark reminder for employers of the importance of getting things right...
WTW
More low-paid part-time workers are now eligible for automatic enrolment, including some who earn less than they can expect to receive from the State in retirement.
Proskauer Rose LLP
As part of the UK's Spring Budget 2024, the Chancellor of the Exchequer, Jeremy Hunt, has announced the abolition of the remittance basis for income tax and capital gains tax for non-UK domiciled...
Travers Smith LLP
One of the most high-profile announcements in this year's Budget was the abolition of the UK's current tax regime that applies to UK resident, but non-UK domiciled individuals ("Non-Doms").
Osborne Clarke
The next 12 to 18 months seem likely to involve what may be the biggest changes to the UK staffing and platform worker landscape since Michael Heseltine ended the old UK...
Withers LLP
HMRC have launched a new disclosure facility for unpaid tax arising from cryptoasset transactions. The new purpose-built facility, which was launched in November 2023...
Price Bailey
In light of the Spring Budget (6 March 2024) non-UK domicile tax rules will be replaced with a residence-based regime. Updates and comments on the changes will be held within this article.
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