One year ago, the UK Government announced that the changes to the off-payroll working rules (also known as IR35) (the “Rules”) would enter into force on 6 April 2021 rather than 6 April 2020, due to the impact of the COVID-19...more
The European Commission has renewed state aid approval for the UK Enterprise Management Incentive (EMI) regime.
Following an unexpected bulletin from HM Revenue & Customs (HMRC) on 4 April 2018, announcing that state aid...more
The UK Double Tax Treaty Passport (“DTTP”) scheme has recently been extended by HM Revenue & Customs (“HMRC”) to allow both non-corporate borrowers and lenders to enjoy the benefits of the scheme. The aim of the amendments is...more