Posts by Peter Hann

UK: Powers to tackle electronic sales suppression

July 24, 2021

On 20 July 2021 the UK issued draft legislation and an explanatory note on new powers to deal with tax...

UK: Notification of uncertain tax treatment

July 24, 2021

On 20 July 2021 the UK government published a policy paper, together with draft legislation, on the notification of uncertain...

UK: New proposals to combat the promotion of tax avoidance schemes

July 23, 2021

On 20 July 2021 the UK government published for consultation new proposals aiming to restrict the activities of promoters of...

UK: Consultation on basis periods for income tax

July 23, 2021

HMRC has issued a consultation document setting out a proposed simplification of the income tax system in relation to basis...

OECD: Remote working for tax administrations after the pandemic

July 22, 2021

On 19 July 2021 the OECD’s Forum on Tax Administration published a document entitled Tax Administration: Towards Sustainable Remote Working...

IMF: Seizing the opportunity for growth after the pandemic

July 21, 2021

On 20 July 2021 an IMF blog discussed how to seize the opportunity to achieve economic growth following the pandemic....

ATAF statement on OECD plans on tax challenges of the digital economy

July 19, 2021

On 1 July 2021 the African Tax Administration Forum (ATAF) issued a statement on the OECD/G20 two-pillar solution to address...

OECD: Communique Issued by the Meeting of G20 Finance Ministers

July 11, 2021

Following the meeting of the G20 finance ministers and central bank governors on 9 and 10 July 2021 a communiqué...

OECD: Tax Report to G20 Finance Ministers and Central Bank Governors

July 10, 2021

The OECD Secretary-General has prepared a tax report for the July 2021 meeting of the G20 Finance Ministers and Central...

WTO: Trade Monitoring Report

July 7, 2021

On 28 June 2021 the World Trade Organisation (WTO) issued the 25th WTO Trade Monitoring Report on G20 trade measures....

OECD: Statement on the tax challenges of the digital economy

July 3, 2021

On 1 July 2021 the OECD released a Statement in relation to the work on the tax challenges of the...

UK: OTS to Consider Changing the Tax Year End

June 30, 2021

On 8 June 2021 it was reported that the UK’s Office for Tax Simplification (OTS) is to begin a review...

UK: HMRC investigates the use of business support schemes

June 30, 2021

It was reported on 28 June 2021 that the UK tax authority HMRC has begun around 13,000 investigations concerning the...

UK: Employee Share Scheme Statistics for 2019/20

June 27, 2021

On 24 June 2021 the UK published the 2019/2020 statistics on employee share schemes. Employee Share Schemes (ESS) are available...

UK: HMRC Research on Use of Cash by Small and Mid-size Businesses

June 27, 2021

On 24 June 2021 HMRC published research on the behaviour of small and medium sized businesses in relation to payment...

OECD: VAT Digital Toolkit for Latin America and the Caribbean

June 26, 2021

On 23 June 2021 the OECD published a Value Added Tax (VAT) Digital Toolkit for Latin America and the Caribbean....

OECD: Global Forum publishes peer review reports on transparency and exchange of information

June 25, 2021

On 24 June 2021 the Global Forum published peer review reports on transparency and exchange of information for five more...

OECD: Model Reporting Rules for Digital Platforms: International Exchange Framework

June 24, 2021

On 22 June 2021 the OECD published an international exchange framework in relation to the model platform reporting rules for...