The Chancellor delivered the Budget today. No changes were announced to the rates of ring fence corporation tax, supplementary charge to corporation tax or the energy profits levy (EPL). EPL
Implementation of uncertain tax treatments notification is delayed until April 2022 The Government announced last week that the implementation of
Mandatory reporting rules for certain types of transactions have been introduced by the UK, as required by the EU Directive
Premier and Chrysaor have announced that they are to merge, in a Press Release issued on 6 October 2020, with
An additional P & L hit? As set out in our news brief in November 2019, the IASB issued an
A recent tax case has considered whether an oil and gas royalty interest held by a non-UK resident gave rise
The supplementary charge calculation requires the relevant financing items to be excluded from the ring-fence CT (RFCT) profits. The question
Readers may recall previous newsletters (the last one being 4 February 2020) discussing HMRC’s view of the application of the
Covid-19 – the currently announced tax and fiscal changes We thought it would be helpful to summarise the recently announced
The Finance Bill was published last week alongside a number of new consultations. Finance Bill Non ring-fence corporation tax rate
