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IN BRIEF

Views on recent developments in tax.

End-users won’t need to worry about the off-payroll working rules after April, but their wider obligations remain.
The move back to a Spring Budget means more uncertainty for business and potentially less parliamentary scrutiny of the Finance Bill.
... and how recent events have thrown the structured timetable into disarray.
What do two recent case decisions tell us?
HMRC’s heavy-handed approach risks undermining investment in legitimate R&D, while failing to properly investigate wrongdoing.

The big question in Brussels for the autumn is whether or not an agreement on the minimum taxation (Pillar Two) Directive can be achieved. Hungary remains the main outstanding obstacle, and the patience of other EU member states and the European Commission is running thin.

A personal reflection.
Changes of government have often led to less substantial divergences in tax policy than one might think.
What does this mean for employers?
A recent Upper Tribunal decision gives cause for concern.
EDITOR'S PICKstar
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