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Pillar Two: a practical review
07 March 2025
Whilst the majority of the legislation implementing Pillar Two into UK law has been in force for over a year, 2025 is the year in which in-scope groups will be beginning to prepare their first Pillar Two tax returns and making accounting provisions for Pillar Two taxes. Read our article for a back to basics guide on the regime and its impact on UK business (originally published in Tax Advisor).
Authored by Philip Harle and Laura Hodgson.
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