PwC Tax Insights

Publications

20 results

Navigating the Mid-Market: Key Tax Areas of Focus for Mid-Market Deals in 2025

The mid-market private equity space remains a robust and active deal environment, continuing to see significant activity. Over the past year, PwC’s Mid-Market tax team has been at the forefront of this dynamic market, advising on over 350 mid-market deals across a broad spectrum of sectors. Drawing from the deep experience of our leadership group, which boasts over 200 years of professional experience, this article highlights some common areas of focus for any businesses coming under private equity ownership and the associated tax implications.

Spring Statement 2025

On 26 March 2025, the Chancellor of the Exchequer Rachel Reeves will deliver a statement in Parliament providing an update on the Government’s growth mission, alongside the publication of an economic and fiscal forecast from the Office for Budget Responsibility (OBR).

Have you seen HMRC’s new "Guidelines for Compliance" for Patent Box claims?

In November 2024, HMRC released new compliance guidelines in relation to Patent Box claims, which were effective immediately. These guidelines summarise HMRC’s best practice advice and highlight the key areas HMRC expect businesses to consider before making Patent Box claims.

The Mersey Docks and Harbour Company Limited v HMRC: Capital Allowances implications of the Recent First Tier Tribunal Decision

The FTT ruled that The Mersey Docks' quay wall qualifies as "plant" for capital allowances, challenging HMRC’s stance. This may impact infrastructure tax relief claims.

Talking Tax

Our latest insights from across the Tax landscape

Capital Allowances - Gunfleet Sands

The article discusses the impact of pre-development costs on capital allowances in the UK, focusing on the Gunfleet Sands Ltd v HMRC case and the government's consultation to address related tax issues.

International tax & treasury

Multinational businesses are increasingly affected by tax, legislative and regulatory developments throughout the world. We walk you through these developments in international tax and treasury.

Updates for multinationals operating in the UK

For the latest updates for multinationals operating in the UK - visit Knowledge Navigator

Total Tax Contribution of the 100 Group

Now in its 20th year, the annual survey collects data from 100 Group members and reports on the contribution made in taxes borne, taxes collected and the wider economic contribution.

Finance Act 2024 changes to REIT regime

Changes to the UK REIT regime were made by Finance Act 2024 (FA 2024) as part of a package of measures to reduce unnecessary burdens and make the regime more attractive for investment in the UK.

Operationalising Pillar Two and capitalising on the transformational potential

With OECD Pillar Two now live and the resulting pressures on tax teams mounting up, now is the time to move into business as usual.

Pillar Two

We can help you get on top of the data requirements, systems configuration, modelling, reporting and restructuring demands in your response to Pillar 2.

Contact us

Claire Blackburn

UK Head of Tax, PwC United Kingdom

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