Scroll down this page to view the articles published in previous editions of our fortnightly newsletter, Tax Matters Digest.
25 March 2024
- Finance (No. 2) Bill 2024
- Finance Bill: Government to legislate for Reserved Investor Funds
- Finance Bill: Changes to Transfer of Assets Abroad provisions
- Creative industry tax relief claims: Additional Information Form
- Defined benefit pension scheme changes: accounting implications
- Employment tax reporting – are you making the most of the opportunity?
- Getting year-end ready: employee share plan reporting 2023/24
- Payroll reporting changes – HMRC consult on draft legislation
- HMRC’s new transfer pricing guidance on risk and reward
- Some big changes to the tax system no one is telling you about
- Week in Tax – 4 – 8 March 2024
- Week in Tax – 11 – 15 March 2024
- Indirect Tax Weekly Talking Points – 13 March 2024
- Indirect Tax Weekly Talking Points – 20 March 2024
- Other news in brief
11 March 2024
- Spring Budget 2024
- Budget: Windfall tax on oil and gas extended
- Budget: Additional support for the creative industry sectors
- Budget: SDLT Multiple Dwellings Relief abolished
- Budget: Tax measures for Financial Services
- Budget: further reduction to employee’s NIC confirmed
- Budget: Reform of the UK’s Non-Dom Regime
- Budget: Inheritance Tax based on UK residence from 6 April 2025
- Budget: Other tax measures for business
- The Economist's Toolkit in Transfer Pricing
- International review for February 2024
- KPMG Week in Tax: 19 – 23 February 2024
- Week in Tax – 26 February – 1 March 2024
- Indirect Tax Weekly Talking Points – 28 February 2024
- Indirect Tax Weekly Talking Points – 6 March 2024
- Other news in brief
26 February 2024
- Spring Budget 2024: Our predictions and plans
- Amount B: more sticky situation than honey sweet
- Merged R&D tax relief regime – further draft guidance published
- FTT: Closure notice valid despite neither party retaining enquiry notice
- Revised Australian public CbCR draft legislation for MNEs released
- Hunting for a legacy? These are the taxes Jeremy should tweak
- Week in Tax – 5 – 9 February 2024
- Week in Tax – 12 – 16 February 2024
- Indirect Tax Weekly Talking Points – 14 February 2024
- Indirect Tax Weekly Talking Points – 21 February 2024
- Other news in brief
12 February 2024
- Key tax announcements in Labour’s plan for business
- Autumn Finance Bill completes Commons stages
- HMRC increased focus on transfer pricing analysis of control of risk
- HMRC issue new Profit Diversion Compliance Facility nudge letters
- Upper Tribunal: DTR claims and overseas dividends
- Save As You Earn – further Capital Gains Tax changes are on the way
- PAYE, NIC and employee shares – private company challenges
- Off-Payroll Working (OPW): HMRC consult on the offset mechanism
- The 2024 UK Corporate Governance Code: malus and clawback tax issues
- FTT provides clarity to time limits for section 75A discovery assessments
- Were taxpayers estopped from arguing the validity of enquiry notices?
- International review for January 2024
- Week in Tax: 22 – 26 January 2024
- Week in Tax: 29 January – 2 February 2024
- Indirect Tax Weekly Talking Points – 31 January 2024
- Indirect Tax Weekly Talking Points – 7 February 2024
- Other news in brief
29 January 2024
- A platform for reform: the UK’s international tax proposals
- Connection, control and unallowable purposes
- Acorn Venture – Capital Allowances on camping pods
- Payrolling of benefits in kind to become mandatory
- National Minimum Wage (NMW): why you need to review your salaried workers
- Tax considerations on selling your company
- Proposed changes to Scottish Land and Buildings Transaction Tax
- A success or not, Scotland’s tax hikes showcase the benefits of devolution
- Week in Tax: 8 – 12 January 2024
- Week in Tax: 15 – 19 January 2024
- Indirect Tax Weekly Talking Points – 24 January 2024
- Other news in brief
15 January 2024
- Pillar Two Global Minimum Tax – OECD, EU and UK updates
- UK CBAM announced for 2027
- New investment exemption from the Electricity Generator Levy (EGL)
- Devolved Budgets: implications for employers
- National Minimum Wage (NMW) – HMRC target care workers
- Allocating workers’ tips – getting ready for the new regime!
- Brace yourselves: 2023 will be seen as a stable tax year compared to what’s ahead
- Week in Tax – 4 – 8 December 2023
- Week in Tax – 11 – 15 December 2023
- Week in Tax – 18 – 22 December 2023
- Week in Tax – 1 – 5 January 2024
- Indirect Tax Weekly Talking Points – 13 December 2023
- Indirect Tax Weekly Talking Points – 20 December 2023
- Other news in brief
11 December 2023
- Finance Bill 2024
- FB 2024: Further amendments to MTT and DTT included in the Bill
- FB 2024: The pension changes
- FB 2024: Construction Industry Scheme (CIS) changes
- FB 2024: Off-Payroll Working (OPW) offset confirmed
- Could leasing exclusion be removed from full expensing rules?
- Government to consult on capital allowances simplification
- New HMRC guidance: are there umbrella companies in your supply chain?
- New HMRC guidance: best practice in Off-Payroll Working (OPW)
- Retained EU Employment Law and holiday entitlement consultations
- FTT holds email search terms sufficient for Sch 36 information notices
- International review for November 2023
- KPMG Week in Tax: 27 November – 1 December 2023
- Indirect Tax Weekly Talking Points – 29 November 2023
- Indirect Tax Weekly Talking Points – 6 December 2023
- Other news in brief
27 November 2023
- Autumn Statement 2023
- Autumn Statement: Capital investment support for companies
- Autumn Statement: Move to merged R&D tax relief regime confirmed
- Autumn Statement: Changes to the energy windfall taxes
- Autumn Statement: Amendments to creative sector tax reliefs
- Autumn Statement: How to process the mid-year NIC Class 1 reduction
- Autumn Statement: NMW increased hourly rates announced
- Autumn Statement: The pension changes
- Autumn Statement: Making Tax Digital for Income Tax
- Autumn Statement: Other tax measures
- Employment-related securities and the family company
- Reclaiming NIC on car allowances – HMRC’s new guidance
- Professional Partnerships: potential changes to international tax rules
- Transfer Pricing Records Regulations 2023: mandatory requirements
- Week in Tax – 6 – 10 November 2023
- Week in Tax – 13 – 17 November 2023
- Week in Tax – 20 – 24 November 2023
- Indirect Tax Weekly Talking Points – 15 November 2023
- Indirect Tax Weekly Talking Points – 22 November 2023
- Other news in brief
13 November 2023
- Autumn Statement 2023: Our predictions and plans
- Supreme Court finds for HMRC in Vermilion share option case
- Court of Appeal dismisses HMRC appeal in Euromoney share exchange case
- UT decision on eligibility of surveys & studies for capital allowances
- International review for October
- Week in Tax – 23 – 27 October 2023
- Week in Tax – 30 October – 3 November 2023
- Indirect Tax Weekly Talking Points – 1 November 2023
- Indirect Tax Weekly Talking Points – 8 November 2023
- Other news in brief
30 October 2023
- Using economics in transfer pricing
- The end of an era: Portuguese Non-Habitual Residents regime to end
- Protected Trusts: Managing the tainting provisions
- CT deductions for cash cancelled or net-settled share options
- With no room to cut or raise taxes, it’s time to sweat the small stuff
- Week in Tax – 9 – 13 October 2023
- Week in Tax – 16 – 20 October 2023
- Indirect Tax Weekly Talking Points – 18 October 2023
- Indirect Tax Weekly Talking Points – 25 October 2023
- Other news in brief
16 October 2023
- Pillar Two: Deeper dive into updated draft Finance Bill legislation
- OECD releases ‘Subject to Tax Rule’ Multilateral Instrument
- New multilateral convention to implement Amount A of Pillar One released
- Remote Workers – potential changes to the UN model tax treaty
- International review for October
- Week in Tax – 25 – 29 September 2023
- Week in Tax – 2 – 6 October 2023
- Indirect Tax Weekly Talking Points – 4 October 2023
- Indirect Tax Weekly Talking Points – 11 October 2023
- Other news in brief
2 October 2023
- Pillar Two: Updated draft Finance Bill legislation
- Changes to UK GAAP lease accounting
- We’ve maxed out our credit card of taxes but we still need more cash
- Week in Tax – 11 – 15 September 2023
- Week in Tax – 18 – 22 September 2023
- Indirect Tax Weekly Talking Points – 20 September 2023
- Indirect Tax Weekly Talking Points – 27 September 2023
- Other news in brief
18 September 2023
- 1.5 percent stamp duty charge no longer set to return
- When are penalty payments deductible for tax purposes?
- HMRC’s approach to target error and fraud within the UK R&D tax regime
- Can you prove you’re recording business entertaining costs correctly?
- Reclaiming NIC on car allowances – HMRC decide not to appeal
- Off-Payroll Working (OPW): should you pause your compliance check?
- European Commission publishes BEFIT and transfer pricing proposals
- Week in Tax – 28 August – 1 September
- Week in Tax – 4 – 8 September
- Indirect Tax Weekly Talking Points – 31 August 2023
- Indirect Tax Weekly Talking Points – 6 September 2023
- Indirect Tax Weekly Talking Points – 13 September 2023
- Other news in brief
4 September 2023
- UK Incorporated but non-UK listed? 1.5 percent stamp duty may be returning
- HMRC guidance on Advance Pricing Agreements: important updates
- Upper Tribunal dismisses JTI’s appeal on unallowable purpose
- We were never going to have a great British bonfire of the tax system after Brexit
- Week in Tax – 31 July – 4 August 2023
- Week in Tax – 7 - 11 August 2023
- Week in Tax – 14 – 18 August 2023
- Week in Tax – 21 – 25 August 2023
- Indirect Tax Weekly Talking Points – 9 August 2023
- Other news in brief
7 August 2023
- New HMRC guidance on net-settled and cash cancelled employee share awards
- Are changes ahead for employee trusts?
- Are tax breaks for employees’ occupational health services on the way?
- International tax developments in July
- Week in Tax – 17 – 21 July
- Week in Tax – 24 – 28 July
- Indirect Tax Weekly Talking Points – 26 July 2023
- Other news in brief
24 July 2023
- L-Day 2023
- L-Day: UK UTPR and other amendments to the UK Pillar Two rules
- L-Day: Merged R&D tax relief scheme proposed
- L-Day: Key measures in the reform of audio-visual creative tax reliefs
- L-Day: Cultural tax reliefs – Key technical and administrative changes
- Unpacking the Inclusive Framework’s BEPS 2.0 releases this month
- The Transfer Pricing Records Regulations are here!
- Could you reclaim NIC on car allowances paid to your employees?
- National Minimum Wage (NMW): Savings Club deductions tribunal decision
- In loving memory of the OTS – but hopefully not its dream
- Week in Tax – 3 – 7 July 2023
- Week in Tax – 10 – 14 July
- Indirect Tax Weekly Talking Points – 12 July 2023
- Indirect Tax Weekly Talking Points – 19 July 2023
- Other news in brief
10 July 2023
- Shining the spotlight on Country-by-Country Reporting
- Scope of UK taxing rights on UK Continental Shelf oil production profits
- Summary of updates to the energy tax landscape
- High stakes – KPMG response to crypto lending and staking consultation
- Are your umbrellas waterproof? Time to check your labour supply chain risk
- Share plan reporting 2022/23 – tackling payroll errors
- Professional Game Match Officials Ltd – not long until the final whistle!
- International review for June
- Week in Tax – 19 – 23 June 2023
- Week in Tax – 26 – 30 June 2023
- Indirect Tax Weekly Talking Points – 28 June 2023
- Indirect Tax Weekly Talking Points – 5 July 2023
- Other news in brief
26 June 2023
- Trimming the thicket: TP, PE and DPT reform
- Spring Finance Bill 2023 completes Commons stages
- Draft guidance published - HMRC unpacks the UK’s Pillar Two rules
- CIR – HMRC change their approach to appointing reporting companies
- HMRC update anti-avoidance guidelines for Creative Sector Tax Reliefs
- HMRC win in Swiss Centre Ltd ‘loan relationships’ case
- National Minimum Wage (NMW): HMRC’s latest enforcement activity
- M&A TP series – Deals, Intangible Assets and Transfer Pricing
- Fighting for low tax rates is so 2010, now the game is in offering the best incentives
- Week in Tax – 5 – 9 June
- Week in Tax – 12 – 16 June 2023
- Indirect Tax Weekly Talking Points – 14 June 2023
- Indirect Tax Weekly Talking Points – 21 June 2023
- Other news in brief
12 June 2023
- Upper Tribunal find for HMRC in Hargreaves Property WHT case
- How would you make ‘all employee’ share plans better?
- Umbrella company consultation: is your labour supply chain tax compliant?
- Knocking on IRS’s door: the new accruals framework for carried interest
- International review for May
- Week in Tax – 22 – 26 May 2023
- Week in Tax – 29 May – 2 June 2023
- Indirect Tax Weekly Talking Points – 1 June 2023
- Indirect Tax Weekly Talking Points – 7 June 2023
- Other news in brief
30 May 2023
- BEPS Pillar Two Minimum Tax – IFRS IAS 12 final amendments published
- Supreme Court decision released on CAA2001 definitions of structure
- Court of Appeal finds for the taxpayers in an important judicial review
- DAC8 agreed by Council of the EU
- M&A TP series - Challenges and considerations of post-merger integration
- The UK’s international disclosure rules: where are we now?
- Employee share plan reporting 2022/23: getting ready for the deadline
- Our tax system is not as bad as we think but isn’t a magic bullet for growth
- Week in Tax – 8 – 12 May 2023
- Week in Tax – 15 – 19 May 2023
- Indirect Tax Weekly Talking Points – 12 May 2023
- Indirect Tax Weekly Talking Points – 18 May 2023
- Indirect Tax Weekly Talking Points – 24 May 2023
- Other news in brief
15 May 2023
- Reserved Investor Fund consultation
- Modernisation of Stamp Taxes on Share Transfers
- New HMRC guidance on ‘unallowable purpose’
- BEPS Pillar 2 Minimum Tax: Tax accounting, state of play and next steps
- Off-Payroll Working: how would HMRC’s proposals assist when compliance errors arise?
- Improving HMRC’s data collection – what does this mean for employers?
- Construction Industry Scheme: proposed reforms affecting subcontractors
- Simplification of the Construction Industry Scheme (CIS)
- NIC on termination payments – are you getting it right?
- National Minimum Wage (NMW): HMRC to launch new enforcement initiatives
- Indirect Tax Weekly Talking Points – 4 May 2023
- Week in Tax – 24 – 28 April 2023
- Week in Tax – 1 – 5 May 2023
- International review for April
- Other news in brief
02 May 2023
- Tax Administration and Maintenance Day
- Subsidy Control – New Regime, New Challenges
- Court of Appeal finds for HMRC in first BPRA case
- Final draft of legislation published for the Electricity Generator Levy
- M&A Transfer Pricing series – Consider TP as you approach your next M&A separation
- Indirect Tax Weekly Talking Points – 27 April 2023
- Week in Tax – 10 – 14 April 2023
- Week in Tax – 17 - 21 April 2023
- Other news in brief
17 April 2023
- Government announces UK CBAM consultation
- Spring Finance Bill 2023: New carried interest election
- Pension changes – what’s the impact on employee group life cover?
- How to get ready for BEPS Pillar Two?
- International review for March
- Indirect Tax Weekly Talking Points – 5 April 2023
- Week in Tax – 27 – 31 March 2023
- Week in Tax – 3 - 7 April 2023
- Other news in brief
