INTERNATIONAL TAXES

Tim Sarson (KPMG) reviews fresh OECD Pillar Two guidance, the CJEU’s latest VAT and Transfer Pricing decision, growing interest in Digital Services Taxes and Canada’s delayed implementation of the Under-Taxed Profits Rule.

Rob Sharpe and Iarlaith McCarthy-Hann (Cleary Gottlieb) examine the Finance Bill provisions.

Damon Wright (K3 Tax Advisory) examines the Finance Bill provisions.

Pre-election changes ease income tax for lower earners, while bigger tax reforms are pushed into the next parliament, report Isobel d’Inverno and Alan Barr (Brodies).

The Autumn Budget has confirmed the introduction of a new scheme to reward informants who help HMRC recover tax that has been avoided or evaded. Announced by James Murray MP in March 2025, the scheme is designed to incentivise...

HM Treasury has presented its long-awaited report to Parliament of its mandated review of the digital services tax, the controversial two per cent levy on revenues earned from the provision of social media, search engine and online marketplace...

There were several measures introduced by the 2025 Budget that will be of particular interest to HNW internationally mobile individuals, and I highlight a few of these below. 5m IHT cap for pre-October 2024 EPTs: There will be a 5m cap...

There will be the usual complaints about the tax burden on working people, but it is very modest compared with the 1960s and 1970s, when the top rate of income tax was still 98%, imposed to pay the USA for the monies lent to us for WW2. There will...