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Carbon capture and storage: the role of tax incentives

United Kingdom - November 28 2022 In November 2020, Boris Johnson, the then-Prime Minister, pledged that the UK would capture and store between 20 and 30 million tonnes of carbon…

Helen Buchanan, Brin Rajathurai

Chancellor’s Autumn Statement - what are the key points from a people and reward perspective?

United Kingdom - November 17 2022 The Chancellor of the Exchequer, Jeremy Hunt, has today announced a series of Government measures in his Autumn Statement. This follows the reversal…

Alice Greenwell, Amy Rentell

The Growth Plan 2022: where do things now stand?

United Kingdom - October 17 2022 A few short weeks ago, the-then Chancellor of the Exchequer, Kwasi Kwarteng, delivered an emergency budget on 23 September entitled ‘The Growth Plan…

Brin Rajathurai

Establishing and funding a charity’s trading subsidiary: some tax considerations

United Kingdom - October 10 2022 It has long been common practice in the UK for charities to establish wholly-owned companies through which to carry out trading activities, rather…

Paul Davison

Burlington Loan Management DAC v HMRC: the right decision for the wrong reasons?

United Kingdom - September 27 2022 For the first time, the FTT has been asked to consider a principal purpose test in a double tax treaty. With a win for the taxpayer at this stage -…