All Insights

Employment and pensions

Trust Registration Service | extension to non-tax paying trusts

HMRC has provided an update on the extension of the Trust Registration Service to non-tax paying trusts

Employment and pensions

A stake in success | new report highlights the benefits of employee share ownership

A new think-tank report calls for an expansion of employee share ownership in the UK and makes policy recommendations

Employment and pensions

Annual returns for employment-related securities | deadline 6 July 2021

The deadline for submitting HMRC annual returns in respect of employment-related security arrangements for the tax year ending 5 April

Tech, Media and Comms

TMC Tax Focus | Be prepared for tax scrutiny

With tax authorities often sceptical about the motives behind corporate decision-making, recording and being able to demonstrate the commercial rationale

Tax

The Tax Break Podcast | Taxpayer Information notices

In our latest tax podcast, Ian Hyde and Matt Greene consider the sorts of issues you need to think about

Tech, Media and Comms

TMC Tax Focus | International arrangements under the spotlight

Increased globalisation of companies in the Tech, Media and Communications sector has led to Tax Authorities clamping down on tax

Tech, Media and Comms

TMC Tax Focus | Profit attribution in a changing commercial environment

An international focus on preventing 'base erosion and profit shifting' (or 'BEPS') has brought in fundamental changes to the allocation

Tax

Osborne Clarke responds to call for input on UK funds regime review

Reform of the UK funds regime is welcome but should focus on improvements to existing UK fund vehicles alongside any

Tech, Media and Comms

TMC Tax Focus | Common tax incentives for IP rich businesses

With falling headline corporate tax rates, we look at what other ways jurisdictions are trying to encourage IP rich companies

Tech, Media and Comms

TMC Tax Focus | A shifting international tax landscape

Over the last few years there have been a raft of changes in the tax rules for companies that are

Tax

The Tax Break Podcast | Virtual hearings in the tax tribunal

In the latest of our tax podcast series, Michelle Radom and Matthew Greene discuss how the tribunal has evolved to

Workforce Solutions

IR35 | The new world: seven last-minute tips

The new IR35 regime is in force from 6 April 2021 bringing substantial new risk for staffing companies, consultancies and