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IN BRIEF

Views on recent developments in tax.

To the displeasure of some and the delight of others, EU member states in the Council have, on 25 February, finally approved their position on public country by country reporting (CBCR). This clears a major long-standing obstacle to implementing public CBCR in EU law, but is the trickiest step still ahead? 

UK extends deferred import declarations and border checks amid Brexit and covid concerns.

Why it’s time for roadmaps and some difficult decisions, not a commission.
The real story is about complexity. 
Shades of '81.
Has the chancellor really just announced a UK corporation tax rise of over 30%?

Tax policy work in the EU continues relentlessly in all three key institutions: European Commission, European Parliament and the Council. These initial steps are just a taster of the bigger legislative tax initiatives expected later this year on green, digital and minimum taxation.

With all the speculation on a potential increase in corporation tax or CGT rates or the implementation of a wealth tax, it is easy to overlook possible changes to the tax compliance and enforcement landscape.
Employment status is Uber tricky?
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