Rhiannon Kinghall Were

Macfarlanes LLP

Articles

Results 1 to 5 of 65


Is working from a holiday home about to become simpler? OTS launches review of remote working

United Kingdom - August 2 2022 The pandemic has created a notable shift in the approach individuals and companies are taking to remote working which prompts a number of tax and…

Philip Swinburn

Unpacking Pillar Two: transition rules

United Kingdom - July 13 2022 When a group becomes subject to the GloBE rules for the first-time special rules are required to manage pre-existing losses or other timing…

Ashley Greenbank

EC follow-up proposal linked to non-EU shell entities published

European Union, United Kingdom - July 11 2022 Since the European Commission (EC) stated its intention to widen the scope of the Unshell Directive (ATAD 3) to tackle non-EU shell entities it has…

Updated Qualifying Asset Holding Company guidance on the activity condition

United Kingdom - June 22 2022 HMRC recently updated its guidance on the distinction between trade versus investment in relation to the Qualifying Asset Holding Company (QAHC)…

Tax developments impacting investment fund managers

European Union, OECD, United Kingdom - May 23 2022 HMRC updated their guidance in relation to s103KE TCGA 1992, a clause which is designed to prevent double taxation arising on carried interest. The…

Damien Crossley