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Jun 12, 2024 | 
taxjournal.com | Emma GillZoe Chamberlain |Johan Barros |Steven Porter |David Pickstone
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Aug 31, 2023 | 
taxjournal.com | Arun Advani |Emma GillZoe Chamberlain |Carrie Rutland
Border procedures: how to improve the temporary admission procedure in the UK by simplifying procedures for traders and individuals (closes 22 September). Business rates: measures to address ‘avoidance evasion and poor rating agent behaviour within the business rates system’ (closes 28 September). Customs declarations: how they can be streamlined and how technology can be used in an effective and cost effective way (closes 8 September).
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Aug 31, 2023 | 
taxjournal.com | Emma GillZoe Chamberlain |Andrew Levene |Carrie Rutland |Tom Gilliver
Home >Articles > Bermuda consults on a new corporate income tax
Bermuda consults on a new corporate income tax
31 August 2023
Bermuda is consulting until 8 September 2023 on proposals to introduce a corporate income tax which would apply to Bermuda businesses that are part of MNEs with an annual revenue of €750m. This is the first of a planned series of consultations that have been launched in response to the OECD Pillar Two GloBE rules.
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Aug 31, 2023 | 
taxjournal.com | Emma GillZoe Chamberlain |Andrew Levene |Carrie Rutland |Tom Gilliver
Home >Articles > EC adopts reporting rules for CBAM’s transitional phase
EC adopts reporting rules for CBAM’s transitional phase
31 August 2023
The European Commission has adopted the rules governing the implementation of the carbon border adjustment mechanism (CBAM) during its transitional phase which starts on 1 October and finishes at the end of 2025.
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Aug 31, 2023 | 
taxjournal.com | Emma GillZoe Chamberlain |Andrew Levene |Carrie Rutland |Tom Gilliver
HMRC manual changes: 1 September 2023 © Copyright LexisNexis 2023. All rights reserved. 31 August 2023 If you are not a subscriber, subscribe now to read this content. Subscribe now If you are already a member, sign in Alternatively, you can register free of charge to read a limited amount of subscriber content per month. Register now Once you have registered, you will receive an email directing you back to read this article in full.
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Aug 31, 2023 | 
taxjournal.com | Emma GillZoe Chamberlain |Andrew Levene |Carrie Rutland |Tom Gilliver
The tracker is split into three parts:• cases subject to an appeal• cases potentially subject to an appeal• finalised tax casesCases subject to an appealThis section of the tracker shows those cases that are currently subject to an appeal.
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Aug 31, 2023 | 
taxjournal.com | Arun Advani |Emma GillZoe Chamberlain |Carrie Rutland
Pillar OneThe OECD has published another consultation document on Amount B of Pillar One (previous consultations together with comments received can be accessed from the OECD's planned stakeholder input in OECD tax matters page). Amount B aims to provide a 'simplified and streamlined approach' to the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries.
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Aug 30, 2023 | 
taxjournal.com | Craig Kirkham-Wilson |Gary Barnett |Emma GillZoe Chamberlain |Andrew Levene
The VAT review for September 2023 © Copyright LexisNexis 2023. All rights reserved. 30 August 2023 Speed read This month’s VAT review covers the decision of the CJEU in Cabot Plastic Belgium (Case C-232/22) that a toll manufacturer did not amount to a fixed establishment of its parent for the purposes of receiving the services it provided to its parent.
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Aug 30, 2023 | 
taxjournal.com | Emma GillZoe Chamberlain |Andrew Levene |Carrie Rutland |Tom Gilliver
HMRC now intends to launch its online form for requesting details of overlap profits for the purpose of basis period reform on 11 September 2023, rather than 29 August as previously announced. HMRC has updated its various guidance pages accordingly, including the recently published . The CIOT reports that HMRC’s testing of the new process revealed a number of refinements, which will now be made before the service is formally launched.
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Aug 30, 2023 | 
taxjournal.com | Emma GillZoe Chamberlain |Andrew Levene |Carrie Rutland |Tom Gilliver
Home >Articles > Trade remedy powers brought into force
Trade remedy powers brought into force
30 August 2023
The Finance (No 2) Act 2023, Schedule 19 (Trade Remedies) (Appointed Day and Savings) Regulations, SI 2023/918, bring F(No 2)A 2023 Sch 19 into force on 25 August 2023.
