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Will Pillar Two Crumble Before It's Built?

Over 135 jurisdictions signed up for a global Organisation for Economic Cooperation and Development (OECD) project in October 2021 aimed at reforming the international taxation system. A Two-Pillar approach was developed to...more

A Post-Budget Review of the UK Tax Landscape for Non-Doms and Family Offices

During Katten's recent tax planning seminar, a panel of leading experts analysed the impact of the Autumn Budget 2024 (Budget) on the United Kingdom's non-dom tax regime — specifically related to family offices and foreign...more

Putting the ‘S' in OTS: UK Capital Gains Tax

In the last six months, the Office of Tax Simplification (OTS) has published two reports evaluating the effectiveness of the capital gains taxation system in the UK. These reports suggest amendments to the existing system....more

Taxes — Not So Certain After All? HMRC Looks to Mind the Gap

The size of the UK's 'legal interpretation tax gap' is a matter of increasing concern to the government, so much so that it has now published its second consultation on the topic. A 'legal interpretation tax gap' arises where...more

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