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CORPORATE TAXES


The Government of India has introduced a series of GST amendments effective from October 1, 2025. These include major updates to compliance processes, return filing, and exemptions for SMEs. The reforms are aimed at reducing complexity while broadening the tax base.
Mark Bevington (ADE Tax) highlights the areas where the new TP and UTPP rules do not appear to work as intended.
The discussion about tax responsibility should go beyond the rate of tax companies pay, writes David Gordon (100 Group Taxation Committee).
John Angood and James Hewitt (BDO) provide a back to basics guide.

A detailed report of this year’s Finance Act.

A report by Lexis®+ UK Tax, with additional practitioner comment.
Adam Craggs and Dan Williams (RPC) provide a back to basics guide.

Though the European Union might not like a ‘side-by-side’ global minimum tax system, it has little choice but to work with it for now.

HMRC may have overlooked their own statement of practice which says that such a transfer is in general a disposal, writes David Whiscombe.
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