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eAlerts Récentes

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  12/12/2024

  United Kingdom

  UK Tax Disputes Digest (Winter 2024)

  Welcome to the Winter 2024 edition of our UK Tax Disputes Digest: a high-level summary of key developments in contentious tax over the last few months for heads of tax, finance directors, general counsel and other in-house professionals.As with previous editions, we have seen a continued increase in HMRC activity across various areas. Both individual and corporate taxpayers would be well-advised to check their tax position as soon as possible to prepare for any potential HMRC investigation into their tax affairs.In this edition, we look at just a few of these developments, including in relation...

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  02/12/2024

  Europe

  European Commission publishes draft notice on the EU Taxonomy Regulation

  On 29 November 2024, the European Commission published a draft notice, in the form of FAQs, on the interpretation and implementation of certain legal provisions of the Delegated Acts to the EU Taxonomy Regulation (the “Notice”).The Notice – which has been sought after by stakeholders for quite some time – provides technical clarifications regarding the application of general taxonomy requirements and technical screening criteria (“TSC”) for specific activities included in the Taxonomy Climate and Environmental Delegated Acts. The Notice also addresses the ‘do...

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  15/11/2024

  United Kingdom

  UK Government reaffirms commitment to sustainable finance

  On 14 November 2024, the UK Chancellor of the Exchequer – Rachel Reeves – delivered her first Mansion House speech, during which she announced that sustainable finance will be one of the UK Government’s five “priority growth opportunities”.The speech follows the UK Prime Minister’s - Sir Keir Starmer - emissions pledge at COP29, roundly reaffirming the UK Government’s commitment to a sustainable future.To help achieve the UK Government’s ultimate aim of “making the UK a global leader in sustainable finance”, the Chancellor announced a...

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  31/10/2024

  United Kingdom

  Autumn Budget 2024 - carried interest reform

  In line with its election manifesto the new Labour government will amend the tax treatment of carried interest.From 6 April 2025 until 5 April 2026 there will be an interim increase in the special capital gains tax (“CGT”) rate for carry from 28% to 32%.From 6 April 2026 carried interest will be taxed under the income tax regime and also subject to national insurance contributions (“NICs”).  Where a carried interest meets certain qualifying criteria a 72.5% multiplier will apply lowering the effective additional rate of income tax from 45% to an effective rate of 32.625%...

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  30/10/2024

  United Kingdom

  Autumn Budget 2024 – key tax announcements

  The 2024 Autumn Budget has been one of the most anticipated fiscal events in recent years. Not only is it a post-election Budget – the Labour Party’s first Budget in almost fifteen years – but the length of the period that has elapsed since the election, the Government’s discovery of a £22bn “black hole” in the public finances, and the broad commitments contained in Labour’s manifesto have all contributed to a lengthy period of intense speculation.Recent confirmation from the Chancellor that tax increases were a certainty, combined with the Government’s...

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  28/10/2024

  United Kingdom

  The Economic Crime and Corporate Transparency Act 2023: Companies House publishes timetable for im­ple­men­ta­tion

  Companies House has published its much awaited plan (Transition Plan) for implementation of some of the key provisions of the Economic Crime and Corporate Transparency Act 2023 (ECCTA) not yet in force. Delivering the Transition Plan still requires significant investment in terms of Companies House systems and processes, as well as Parliamentary time to enact further secondary legislation. As a result, the new provisions are to be implemented in phases with Companies House anticipating that it will take until 2027 to complete.BackgroundThe ECCTA was enacted as part of Government efforts to combat...

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