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Home / Simons-Taxes /New developments, tax rates and allowances, table of cases /New Developments /What's changing? /Proposed changes / ND.2684 Pillar 2 transitional country-by-country reporting safe harbour anti-arbitrage rules

ND.2684 Pillar 2 transitional country-by-country reporting safe harbour anti-arbitrage rules

New developments, tax rates and allowances, table of cases

The Government has published draft clauses and a policy paper to implement an anti-arbitrage rule relating to the Pillar 2 transitional country-by-country reporting safe harbour with effect

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D6.503 International movement of capital—reportable transactions and events

I7.323 APR and successions

B5.301 Intellectual property—overview

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

I4.562 Sales and mortgages of reversionary interests

C2.902 Wasting assets—wasting of allowable expenditure

E4.1118 Calculation and payment of tax due on retrospective income

B5.101 What is 'farming' and 'market gardening'

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts

D4.412 CFCs—excluded territories exemption