Supreme Court considers that Box 3 taxation is still contrary to the ECHR and drafts compensation scheme

The Supreme Court concluded that tax assessments must be reduced so that only the actual return is taxed in Box 3, and it also provides rules for determining the actual return.

Newsoverview (2)

Tax changes announced in the 2023 Spring Memorandum

May 4, 2023

In particular, property owners, businesses faced with business successions and Box 3 investors will experience the effect of these plans.

Report of the Conduit Companies Committee

November 26, 2021

The report contains 15 recommendations, divided into six tax and nine non-tax policy options. At the same time, the Deputy Minister of Finance sent the government’s response to this report to the Lowe ...

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