Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
10 February 2026
OECD Pillar Two: An update for very large multinational groups as the first filing deadline approachThe OECD’s Pillar Two rules represent one of the biggest changes to international corporate taxation in decades for very large groups. This year will see the rules move from theory to practice, with the first of the new tax returns being required to be filed by 30 June.
01 July 2025
HMRC consultations on international tax and transfer pricingFollowing HMRC’s consultation issued in 2023 into the reform of the UK’s international tax framework, HMRC has now published draft legislation covering some changes to key international tax topics, including transfer pricing, the definition of permanent establishment, and the Diverted Profits Tax (DPT).
04 November 2024
Global mobility - what you need to knowThe landscape of global mobility has changed significantly over the years, never more so than following the pandemic.
11 October 2024
Short term business visitors: UK Compliance OverviewA Short Term Business Visitor (STBV) is an individual visiting the UK place of business for working purposes from an overseas parent, subsidiary or associated company. Typically, ‘short term’ for this purpose represents a total period not exceeding 183 days.
16 August 2023
HMRC Consultation on International Tax ReformOn 19 June 2023, HMRC issued a consultation document covering three large areas of international tax legislation: transfer pricing, the taxation of permanent establishments; and Diverted Profits Tax.
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