Knowledge

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Spring Budget 2023: Pensions tax changes

The Chancellor announced major changes to pensions allowances with the aim of encouraging the over 50s to remain in, or return to, work. This is particularly pertinent to high earning senior clinicians in the NHS.

Spring Budget 2023: R and D Relief

Further announcements were made in the Budget today in relation to changes to R&D relief. These announcements follow on from the recent consultations in relation to R&D relief and the changes made in recent fiscal statements.

Spring Budget 2023: QAHC

In today's Budget, the government has confirmed that it will make welcome amendments to the UK's rules for qualifying asset holding companies (QAHCs).  Several of the key reforms were announced on "L Day" last July, including proposals to improve access to the regime for corporate funds and where parallel and aggregator funds are used.

Real Estate Tax Checklist - December 2022

There is plenty going on of interest to those in the real estate sector, both domestically (e.g. the recent “mini-Budget” and Autumn Statement announcements) and internationally (e.g. the signing of a new UK/Luxembourg double tax treaty), and with so many tax developments progressing it can be difficult to stay on top of things. Our briefing provides a checklist of the key tax issues to be aware of (including future developments) and sets out the actions you should be undertaking now in preparation.

Asset Management Tax Checklist - March 2022

There is a lot going on in the world of tax which will be of interest to those in the asset management sector. Relevant developments include international projects (such as the ongoing push to implement the OECD’s Pillar One and Pillar Two proposals and the publication of the EU’s shell entity proposals) but the domestic UK position should not be overlooked, with several exciting initiatives in train.

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