Naomi Lawton

1 month ago | taxjournal.com | Naomi Lawton |Heather Self |Chris Etherington |Veronica McMahon

On 28 April 2025 the UK Government published two documents relating to the reform of its stamp taxes regime: Modernisation of the Stamp Taxes on Shares Framework- Summary of responses (the consultation response document) further to the 2023 consultation on stamp taxes on shares modernisation; and Modernisation of the Stamp Taxes on Shares Framework: 1.5% charge (the consultation on the 1.5% charge).

Nov 4, 2024 | jdsupra.com | Tim Harrop |Naomi Lawton

Chancellor of the Exchequer Rachel Reeves delivered Labour’s first Budget since 2010 this week. She made a mark – it was a substantial Budget, effecting tax rises, alongside borrowing and spending commitments, all on a large scale.

Apr 18, 2024 | taxjournal.com | Naomi Lawton |Andrew Goldstone |David Whiscombe |Heather Self

Home >Articles > The new Reserved Investor Fund: what we know so far The new Reserved Investor Fund: what we know so far © Copyright LexisNexis 2024. All rights reserved. 18 April 2024 Speed read The Spring Budget confirmed the introduction of a new Reserved Investor Fund (RIF) with draft enabling legislation included in the Finance (No. 2) Bill 2024.

Jul 3, 2023 | jdsupra.com | James Burton |Naomi Lawton |Brin Rajathurai

The UK continues to progress its implementation of the OECD’s Pillar Two reforms, with further legislative progress and publication of draft guidance by HMRC. Pillar Two is the series of rules designed and agreed by OECD Inclusive Framework jurisdictions with a view to setting an effective global minimum corporation tax rate of 15% for certain multinational groups of companies.