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Corporate tax in 2020

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In a year when everything changed across the world, it is surprising how much business as usual managed to get done. Alongside the deferral of some tax measures (IR35 and DAC 6) and the acceleration of others (the introduction of enhanced insolvency procedures) in reaction to the pandemic, the government proceeded with the digital services tax and the reintroduction of Crown preference in insolvency, work continued at the OECD on transfer pricing and BEPS 2.0, the state aid decision in Apple was published, and several meaty consultations were announced focusing on reducing avoidance and possible regulation of the tax profession.

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