TAX-REFORM

The UK currently treats sovereign immunity as a principle of international law under which one sovereign state cannot impose its laws, including its tax laws, on another sovereign. Accordingly, all UK source income and gains received by a sovereign...

Penny Cogher

Many pensions changes have already been trailed, including the new pension tax allowance for pensioners. This applies to pensioners whose income is at or under the value of the full new state pension so they will not have to pay income tax because of...

Tim Sarson

In this month’s update, Tim Sarson (KPMG) tracks the EU Tax Omnibus and DAC recast proposals, Dutch Box 3 reform and digital services tax debate, noting the political barriers to implementation.

Sophie Dworetzsky

Sophie Dworetzsky (Lombard Odier) consders the tax policy direction of a possible Burnham government, HMRC’s proposed reckless statements offence, distributions reform, trust registration changes, hold-over relief and BlueCrest.

Tim Sarson

Responding to unexpected and rapidly emerging events is currently the defining theme of international tax policy, writes Tim Sarson (KPMG).

Sir Sajid Javid

Anthony Inglese

Former Chancellor Sir Sajid Javid talks to Anthony Inglese CB about his journey from a childhood above the family shop to high office, and the realities of tax policy in government.

Tim Sarson

This month, Tim Sarson (KPMG) reviews the Pillar Two Side-by-Side package, the Japanese tax proposals and the French Budget, and considers what to expect in the coming year.