Pillar Two And OECD Global Minimum Tax – Where Are
Mon 3 Oct 2022 | As part of the political agreement on Pillar Two by the countries of the G20/OECD Inclusive Framework, several governments have started the process of implementing model rules in domestic law, with Pillar Two’s income inclusion rule scheduled to take effect in the first countries from 1 January 2024. What should your organisation be looking at?
Off Payroll Working/IR35 - Repeal From 6 April 2023
Tue 4 Oct 2022 | [Please note title and content have changed after UK government’s announcements on 23 September 2022] The government’s mini-budget unexpectedly announced the repeal of the 2017 Public Sector and 2021 Private Sector IR35 rules from 6 April 2023. This means a shift back to Personal Service Company responsibility for determining employment status and paying taxes. What are the key decisions and impacts for organisations who moved from PSC models to PAYE alternatives, and those that continue to engage PSCs and self-employed individuals more broadly? After the significant effort made to comply with the 2017/2021 rule changes, will organisations unwind those arrangements and move back to paying PSCs gross?
UK Tax Monthly Update October
Tue 11 Oct 2022 | Changes to UK business taxation (including corporate tax, VAT, and employment taxes) are frequent and often complex. In addition, guidance on technical matters and the approaches taken by HMRC and the UK courts continue to evolve. What does your organisation need to know to keep up to speed with the latest tax developments?
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