COMPLIANCE

Companies are increasingly turning to voluntary carbon credits to achieve their decarbonisation objectives on the path to ‘net zero’. Oliver Pendred and Andrew Hedges (Baker McKenzie) explain the use and taxation of such credits for UK companies.

Ben Webster

A recent tribunal decision reaffirms that the white space is not a shortcut that allows tax agents to avoid the consequences of their negligence, explains Ben Webster (Macfarlanes).

Kate Rothwell

The practicalities of implementation and ongoing compliance should not be underestimated, warns Kate Rothwell (AO.com).

Carla Hoppe

Seven years since its introduction, the HICBC is in need of urgent reform if it is to be fit for purpose, says Carla Hoppe (Wealthbrite).

Claire Miles

If a lack of reasonable care is being alleged, it is essential to understand the taxpayer’s mindset when the mistake was made, as well as any steps the taxpayer took to file their return correctly, writes Claire Miles (Willkie Farr & Gallagher).

David Whittaker

David Whittaker (Mishcon de Reya) provides a guide for the UK tax adviser to help them navigate this new complex landscape.

Michelle Robinson

Michelle Robinson (Deloitte) provides a practical guide to the new register.

James Burton Sorsha Reilly Naomi Lawton

James Burton, Naomi Lawton & Sorsha Reilly (Allen & Overy) provide a practical Q&A on the workings of the new regime that is designed to offer significant benefits to attract a wide range of investors and holding structures.

Callum Grant

John Holt

John Holt and Callum Grant (PwC UK) summarise the UK tax aspects of M&A transactions with a particular focus on acquisitions of high growth tech businesses.