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2019 review: taxing times for corporates

Speed read
Even without a Budget, 2019 has been a year of significant change to the taxation of corporates. Brexit has dominated the political agenda, but it has not yet diminished the influence of EU law on UK tax law and practice. The pace of change in relation to the proposals for the taxation of the digital economy has continued unabated. The OECD has strived to build consensus around an international solution, albeit with limited success to date at preventing various national governments, including the UK, from adopting unilateral measures. On the domestic front, the new rules for non-resident CGT on UK real estate represent a major change in the scope of UK taxation, and the proposed off-payroll working rules will impose significant compliance burdens on client businesses.

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