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Northern Ireland / All

27 June 2022

UK Employee Ownership: Paying tax-free qualifying bonuses

For Employee Ownership Day 2022 we examine how qualifying employee-owned companies can pay tax-free bonuses.

27 June 2022

UK: Draft legislation published for the Energy Profits Levy

Draft legislation has been published for the new Energy Profits Levy that was announced by the Chancellor last month.

22 June 2022

UK: Implementation of Pillar Two delayed

Delayed to 31 December 2023 (from 1 April 2023).

22 June 2022

Deja Vu or The Beginning of the End for the UK’s “non-dom” regime?

Our International Business Team speculate on what might be coming down the road for the UK’s remittance basis of taxation.

22 June 2022

General Court dismisses the UK’s CFC FinCo state aid application

This upholds the Commission’s ruling that the UK CFC FinCo exemption as it stood prior to 1 January 2019 constituted illegal state aid.

30 May 2022

Employee share plan reporting 2021/22: the deadline approaches

The 2021/22 Employment Related Securities annual returns should be filed on or before 6 July 2022.

30 May 2022

UK Government announces ‘windfall tax’ on extraordinary oil and gas profits

The Government has announced a ‘windfall tax’ on UK oil and gas profits to partly fund cost-of-living support to UK households.

30 May 2022

UK Off-Payroll Working: are you ready for HMRC’s new enforcement regime?

HMRC’s ‘light touch’ approach to Off-Payroll Working compliance ended on 6 April 2022 – can you demonstrate you’re taking ‘reasonable care’?

19 May 2022

UK: Consultation on proposed reforms to capital allowances regime

The Government has published a policy paper asking for views on the future of the UK’s capital allowances regime.

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Northern Ireland / All

UK Employee Ownership: Paying tax-free qualifying bonuses

UK: Draft legislation published for the Energy Profits Levy

UK: Implementation of Pillar Two delayed

Deja Vu or The Beginning of the End for the UK’s “non-dom” regime?

General Court dismisses the UK’s CFC FinCo state aid application

Employee share plan reporting 2021/22: the deadline approaches

UK Government announces ‘windfall tax’ on extraordinary oil and gas profits

UK Off-Payroll Working: are you ready for HMRC’s new enforcement regime?

UK: Consultation on proposed reforms to capital allowances regime

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