OFFICE-OF-TAX-SIMPLIFICATION

Increased digital reporting, the implementation of Pillar Two, potential further reforms to pensions tax... Bill Dodwell, former Tax Director of the Office of Tax Simplification, looks at what’s in store for tax in the year ahead.

Petroleum revenue tax (PRT) and subsidiary argumentIn HMRC v Perenco UK Ltd [2023] UKUT 169 (TCC) (19 July 2023), the UT dismissed HMRC's appeal against the FTT decision. Consequently, expenditure incurred by the taxpayer during the relevant period...

Bill Dodwell (OTS) looks back at the work of the Office of Tax Simplification.

Bill Dodwell (Office of Tax Simplification) provides an update on the OTS’s latest work.