Author: Joanne Costello

The Register of Overseas Entities: It’s time to update

The Register of Overseas Entities: It’s time to update

As of 1 August 2022, the Register of Overseas Entities (ROE) has been operational under the Economic Crime (Transparency and Enforcement) Act 2022 (ECTEA) for over a year. This initiative aims to combat global economic crime by enhancing transparency regarding the...
The Substantial Shareholding Exemption: A breakdown

The Substantial Shareholding Exemption: A breakdown

The Substantial Shareholding Exemption (SSE) is designed to provide tax relief for companies when they sell shares in another company. Its primary objective is to encourage business investment and facilitate the efficient transfer of ownership. The SSE essentially...
What are the tax implications of hybrid working?

What are the tax implications of hybrid working?

The ongoing transformation toward hybrid models in the world of work, catalysed by the enduring impacts of the coronavirus pandemic, necessitates a thorough consideration of employment tax implications. As employees increasingly divide their work time between...
Autumn Statement 2023: In Summary

Autumn Statement 2023: In Summary

Chancellor Jeremy Hunt has this afternoon announced his Autumn Statement. He has cut taxes for businesses with what he describes as the ‘biggest tax cut in modern British history’. Hunt has also ushered in tax cuts for individuals, with the lowering of National...