Macfarlanes

Entrepreneurs' Relief was widely expected to be abolished or curtailed in this year's Budget given that the Conservative Party manifesto...

Last night the Chief Treasury Secretary announced that the long awaited Off-Payroll Worker (IR35) tax reforms would be delayed by one...

It’s now three years since the Criminal Finances Act and the birth of the corporate criminal offence (CCO) - the offence of failing to...

One role of a proxy adviser is to provide voting recommendations to larger investors (asset managers, pension and investment funds etc)...

A new year and a new relationship between the UK and EU beckons as the transitional period finally ended on 31 December 2020. The new...

“This will play itself out – can’t we just ignore it?”. Before last year, this was perhaps still a reasonable – if potentially...

The Supreme Court has ruled that Uber drivers are “workers”, and so are entitled to certain rights under employment law. This article...

In recent years, OECD member countries have been debating an ambitious plan to impose a global minimum tax rate on corporate profits for...

The government recently published a consultation containing the proposed operation and scope of a new Residential Property Developer Tax...

Not only are carbon border taxes an interesting policy proposal in theory (on which we recently reflected here), but something that some...

The European Commission (EC) set out its ambitions for a 21st century tax system in May 2021. Since then, it has published a consultation...

Shadow Chancellor Rachel Reeves has announced that Labour, if the party wins the next general election, will target the carried interest...

Last year ended with the publication of model rules for the OECD's project to achieve a global minimum corporate tax rate of at least...

Last week Ras Berglund and I spoke at the ESOP Centre’s 2022 Share Schemes Symposium about the growing impact of ESG on executive...

Yesterday the EU General Court delivered its judgement in the Controlled Foreign Company (CFC) state aid case. Both the UK government and...

The thorny question of whether someone is a worker, an employee or self-employed (for employment rights purposes) and an employee or...