Posts by Peter Hann

UK: Compliance Experience of Large Business

December 14, 2021

On 30 November 2021 the UK government published its response to the review of large businesses’ experiences of UK tax...

UK: How Businesses Understand and Claim R&D Tax Relief

December 10, 2021

Research commissioned by HMRC looked at how businesses understand and claim research and development (R&D) tax relief, and the results...

EU: Tax Policy Plans for 2022

December 8, 2021

At a meeting of the EU Parliament’s FISC subcommittee on 30 November 2021, the EU Commissioner responsible for economic and...

OECD: Revenue Statistics 2021

December 7, 2021

On 6 December 2021 the OECD released Revenue Statistics 2021, containing a detailed summary of internationally comparable tax data for...

OECD: Review of Property Tax Design and Reform in OECD Countries

December 4, 2021

On 30 November 2021 the OECD issued a report on property tax reform. Some detailed focus in the report is...

UK: Responses to Consultation on Transfer Pricing Documentation

December 1, 2021

On 30 November 2021 the UK government published a summary of responses to the consultation on transfer pricing documentation held...

OECD: New MAP statistics for 2020

November 29, 2021

On 22 November 2021 the OECD released updated mutual agreement procedure (MAP) statistics for 2020. The statistics cover 118 jurisdictions...

OECD: Taxpayer Education and Tax Culture

November 25, 2021

On 24 November 2021 the OECD issued the second edition of Building a Tax Culture, Compliance and Citizenship: A Global...

OECD: Building Effective Beneficial Ownership Frameworks

November 24, 2021

In November 2021 the Global Forum on Transparency and Exchange of Information for Tax Purposes, in collaboration with the Inter-American...

OECD: Toolkit on Implementing the Standard on Exchange of Financial Account Information

November 24, 2021

In November 2021 the Global Forum on Transparency and Exchange of Information for Tax Purposes issued the Toolkit for the...

EU: European Parliament passes provisions for public CbC reporting

November 23, 2021

On 11 November the European Union’s Parliament voted to pass amendments to the EU Accounting Directive (2013/34/EU) on financial reporting...

IMF Report on India’s Economy

November 15, 2021

An IMF country focus on 12 November 2021 indicates that India’s economy is preparing to rebound following the setbacks inflicted...

UK: Small Business Attitudes to Tax Compliance and Administration

November 12, 2021

On 11 November 2021 HMRC published on its website a research report entitled Qualitative research with small businesses to explore...

UK: New Tax Regime for Asset Holding Companies

November 7, 2021

The UK budget announcements on 27 October 2021 proposed that legislation would be included in the Finance Bill 2021/22 to...

UK: Further Penalties for Promoters of Tax Avoidance

November 7, 2021

The UK budget announcements on 27 October 2021 included measures targeting persistent promoters and enablers of tax avoidance schemes. The...

UK: Notification of Uncertain Tax Treatment for Large Businesses

November 7, 2021

The UK budget announcements on 27 October 2021 included a new requirement for large businesses to notify HMRC when they...

UK: Consultation on Corporate Redomiciliation

November 7, 2021

The UK budget announcements on 27 October 2021 included a proposed consultation on introducing a UK corporate re-domiciliation regime, to...

UK Budget announcements for 2022/23

October 29, 2021

The latest UK budget announcements were made on 27 October 2021 including the following measures: Consultation on corporate re-domiciliation This...