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Budget 2021: When is a tax rise not a tax rise?

Raising tax and the Triple Lock

With recent press reports that the Chancellor, Rishi Sunak, is going to stick with the Conservative manifesto 'triple lock' pledge you may be wondering how he might raise tax at next month's Budget without actually raising tax rates.

Brexit and Social Security: What has changed for workers moving between the UK and the EU?

Brexit Transition Period comes to an end…

At 11 p.m. on 31 December 2020, the Transition Period (during which the UK was effectively treated as still part of the EU) came to an end. In our previous article, "Social Security and Brexit: Where are we now?", we highlighted the risks faced by UK employers with employees working in the EU if no agreement on social security coordination was reached by that point. 

Tax Journal Issue 1517: UK asset holding company proposals – a truly competitive regime?

Tax partner Elena Rowlands, Head of Real Estate Tax Cathryn Vanderspar and Knowledge Counsel Ian Zeider have written the lead article in a recent edition of Tax Journal in which they set out their views on the government's proposals for a new tax privileged asset holding company regime. You can read the full article below.

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