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The one-week consultation left little time to comment on the draft legislation for the Energy (Oil and Gas) Profits Levy (the Levy) which...
The draft Energy (Oil and Gas) Profits Levy Bill published on 21 June 2022 (the Bill) shows the difficulty, and danger, of using purpose...
Pressure on the Government to take action on the cost of living crisis led to the announcement of a new “temporary” and “targeted” tax on...
It is perhaps trite to say that tax can be used as the proverbial carrot and stick alike - or simply as a revenue raiser. It also goes...