Macfarlanes

Obscured by the other (perhaps understandably) more high-profile measures in yesterday’s Budget (Wednesday 11 March) was a potentially...

Last week the Chancellor announced at the Budget that the rate of corporation tax in the UK will increase to 25% by April 2023. While the...

Today, the UK’s Chancellor of the Exchequer announced the Government’s fiscal plans for the immediate and near future. Amongst the tax...

In a welcome move for those responsible for tax matters at large businesses, today’s Budget documents contain an announcement that the...

As part of the agreement on the Pillar One international tax reforms 136 OECD Inclusive Framework countries have committed to withdraw...

Yesterday, the Chancellor delivered his first Spring Statement since the pandemic, against the backdrop of a cost of living crisis and a...

It comes as no surprise that the Spring Statement 2022 is focused on the cost of living crisis exacerbated by the war in Ukraine. As well...

Following the economic turmoil resulting from Kwasi Kwarteng’s (now largely reversed) “Growth Plan” on 23 September, Jeremy Hunt was...

The Chancellor has confirmed that the UK Government is to press ahead across the board with UK implementation of the new global minimum...

This week's announcements that the Labour Party plans on strengthening the current Government’s proposed reforms to the non-dom regime...

As part of a very busy Budget for tax reform, the UK Government has published a new "Corporate Tax Roadmap" which sets out its plans for...

In a busy day for tax reform, draft legislation has been published that removes an exception to the targeted anti-avoidance rule (TAAR)...

Amongst the Autumn Budget’s headline-grabbing increases to employer NICs and CGT (designed to contribute to an additional £40bn of tax...

As the Chancellor sits down after delivering his speech, let's start with the things that have not become more complicated. The rates and...

One of the questions we are asked at the moment is if CGT rates are increased at this year’s Budget, will the change take effect from...

The Chancellor presented the Spring Budget on Wednesday 11 March. It contains significant commitments to spending in a number of sectors....