December 2017 saw many companies publish their tax strategy, as regulations came into force requiring large companies to produce a public tax strategy for accounting periods starting after 15 September 2016. The majority of the FTSE100 have now published their tax strategy. With continuing public and media interest in companies’...
Latest Tax posts
29 May 2018
23 November 2017
Tax reporting and strategy: what are your priority challenges?
By Mark Schofield In a fast changing tax landscape companies are facing increasing regulatory and data requirements. Business and finance transformation is commonplace, with tax authorities and boards demanding that tax risks are effectively managed. Have you thought about and identified what are your priority challenges and how you may...
22 November 2017
Productivity gains begins at home
Alex Henderson, tax partner commented "Unsurprisingly, there was a focus on avoidance and evasion. A lot of attention has been paid to this by successive governments and many of the new measures are actually restricting reliefs or dealing with anomalies in the tax system. The most significant single measure is...
Impact on business - big change hidden in red book
Kevin Nicholson, head of tax commented "While the Budget speech contained no shocks, with so many giveaways there will inevitably be losers. "One of the biggest potential changes is extending taxation to overseas investors in UK commercial property. This marks a major change in direction and could undermine the attractiveness...
20 November 2017
What will the Chancellor focus on in this Autumn Budget?
By Stella Amiss The forthcoming Budget will be the first official one to take place in autumn for more than 20 years. If the Chancellor keeps his promise to stick to one major fiscal event a year, it will also be the penultimate Budget before Brexit. That means just two...
02 November 2017
HMRC’s Business Risk Review consultation - What does this mean for taxpayers?
By Andy Olymbios, Tax Reporting & Strategy and Tax Dispute Partner HMRC has opened a consultation into the review of the current Business Risk Review (BRR) process. Currently Customer Relationship Managers (CRMs) conduct periodic BRRs of large business to assess their risk profile and award them either a ‘low risk’...
20 October 2017
The countdown for country by country reporting is on - are you ready?
By Peter Barlow We are entering the final countdown to the first multinational enterprise groups having to file their country by country reports. For December year-end groups, these will be due before 31 December 2017. Country by country reporting (CbCR) is more than just another compliance burden. Knowing how to...
12 October 2017
How to stay ahead of competing bidders? Analytics.
By Novella de Renzo and Alenka Turnsek Value creation through operational improvement: nothing new in itself, but the success of private equity was often attributed to the leveraged financing of the transaction without interfering with the underlying commercial reality of the business. The evolution of value creation has been going...
11 October 2017
Software research and development (R&D) claims are on the rise, but are HMRC’s expectations on the rise too?
Blog by Rachel Moore Research and development (R&D) tax credits offer a significant cash benefit that can help companies fund investment in R&D. Innovative software and technology is becoming increasingly fundamental to a number of industries – many of which where R&D is not usually thought to be relevant, such...
05 October 2017
Time to extend tax debate beyond Westminster
By Kevin Nicholson, Head of Tax With tax an inevitable talking point during the party conference season, PwC Head of Tax Kevin Nicholson argues it’s time to open up tax policy debate History shows many new tax policies fall flat on their face. Criticised when they're announced, or impossible to...
03 October 2017
Are you one of the SMEs missing out on innovation incentives?
By Rachel Moore HM Revenue & Customs (HMRC) has released its annual statistics regarding research and development (R&D) credits and Patent Box claims, which make for interesting reading. Small and medium enterprises (SME) companies that are engaged in qualifying R&D activities can claim tax reliefs on the cost of these...
19 September 2017
Are you missing out on R&D tax credits?
By Rachel Moore The latest statistics from HMRC show companies are increasingly claiming Research & Development (R&D) tax credits. Just as a reminder of what this is all about, companies that are engaged in qualifying R&D activities can claim tax reliefs or credits on the cost of these activities. SME...
Why would only 5% of companies making R&D claims claim Patent Box too?
By Angela Browning HM Revenue & Customs (HMRC) released its annual statistics regarding Research & Development (R&D) credits and Patent Box claims on 14 September 2017, which make for interesting reading! The average Patent Box claim averages more than £575k of cash tax savings, which is more than five times...
18 September 2017
EU tax on digital businesses - or business per se?
PwC partner Alenka Turnsek considers what the digital economy means for businesses and their tax strategy Reading reports about the EU developing a new tax on companies in the digital economy it'd be easy to assume only large tech businesses will be affected, which is the current focus of the...
08 September 2017
Digital is transforming the DNA of business - are you prepared to adapt?
Digital is causing disruption across all industry sectors and is relevant to every business. The impact of digital is evident in product and services offerings, in experiences and interactions with customers, and in supply chain organisation. Digitisation has blurred boundaries between sectors which creates a threat to some businesses, while...
01 September 2017
Evaluating long-distance promises made to Uncle Sam
More than 20 years ago a bargain was struck between financial intermediaries, investors and the US government establishing an innovative gateway for investing in US capital markets called the qualified intermediary (QI) program. The QI program was revolutionary in allowing a financial institution to provide reductions in US tax on...
04 August 2017
Tax transparency – are companies disclosing more about their tax affairs?
By Janet Kerr Ten years ago, the words ‘tax’ and ‘transparency’ were rarely found in the same sentence, but in the current environment, tax transparency is an increasing focus for tax departments. One question I am often asked is ‘what are the trends in tax transparency – are companies disclosing...
Can you amend your historic R&D claims for a recent change in HMRC policy for reimbursed expenses?
By Angela Browning Qualifying costs for Research & Development (R&D) claims include employee salaries, NICs etc. for personnel undertaking R&D. The inclusion of reimbursed expenses for travel, mileage etc. has historically been uncertain, but HMRC has now confirmed that such costs can qualify, changing its position. There is a limited...
07 July 2017
Transfer taxes and exchange traded funds
By Suzi Edwards The exchange traded fund (or ETF) industry is growing; more markets are being reached, strategies are becoming more complex and new products are being launched. With more investors and regulators scrutinising transaction costs, ensuring complete compliance is becoming more important than ever before. Understanding these specific issues...
19 June 2017
Confront the challenges to seize the opportunity – final insights from PwC’s Asset Management Tax Conference
Delegates to PwC’s Asset Management Tax conference in May understand all too well the challenges they face, from tougher regulation to more demanding tax authorities, and from the difficulties of dealing with data to mounting cost pressures in a market where margins are harder than ever to protect. The good...
09 June 2017
A vision of the future: five essential skills tomorrow’s asset management tax function will need
By Elizabeth Stone and Lachlan Roos PwC’s Asset Management Tax conference, held in London on 9 May saw delegates discuss the increasing pressures on asset managers in response to tax and regulatory requirements and the consequent evolution of the tax function in a modern asset management firm. Their conclusion? The...
02 June 2017
Suits you sir: tax moves centre-stage for asset managers
By Diya Wilson and Hazell Hallam PwC’s Asset Management Tax conference, held in London on 9 May, saw delegates focus on product choice and suitability in an industry that has become increasingly polarised. As PwC’s Asset Management 2020 series has charted, the asset management sector is polarising: on one side...
15 May 2017
Are you up to date with innovation incentives?
By Angela Browning There is quite a period of change abreast in the UK, the world of tax and indeed for innovation incentives. For that reason, here is a timely reminder of a few recent changes and how they could impact your business. Aligning R&D and new Nexus claims -...
27 April 2017
Trump tax reforms - what they mean for the UK
By Stella Amiss It's no surprise Donald Trump's tax plans are generating international interest. The focal point is the cut in the rate of tax on business' profits from 35% to 15%. The repercussions will undoubtedly be felt in the UK. Tax changes by a leading economy often have a...
26 April 2017
The acceleration of the Finance Bill - more uncertainty for Business, not less
By Stella Amiss The Finance Bill often passes with relatively little fanfare. It's when new tax measures often announced in a Budget become law. The legislation has usually been in draft form for a good few months, and niggles hopefully ironed out. But while the Bill is typically passed in...
15 March 2017
Are you Talking TaxTech?
By Mark Schofield There is a growing buzz around tax technology. But the challenge for many groups is understanding what technology is currently available, how that ties into data availability and quality, and how that technology can be used to enhance processes and risk management. As the tax compliance and...
14 March 2017
Business rates - Spring Budget 2017
By Phil Vernon The Chancellor's announcement to introduce new business rates transitional arrangements for businesses losing Small Business Rates Relief will benefit the worst hit small and medium sized business. However, at some point over the next five years many businesses many will bear the full brunt of the large...
08 March 2017
Emotional impact on self starters
By Alex Henderson This proposal marks a significant shift in UK tax policy. A key feature of the tax system over the last 40 years has been to incentivise entrepreneurship, recognising the risks that come with self-employment. By helping businesses to grow and employ people, governments reap greater tax revenues...
No sweet spot on Stamp Duty
By Robert Walker Future generations and fairness were a key theme of today's Budget speech, but the Chancellor did not directly mention the government's plans to tackle the housing crisis. There will be disappointment that no announcement was made to address the huge transactional costs stopping people getting on the...
Deferred Digitisation
By Stella Amiss Increasing digitalisation is undoubtedly a move in the right direction and one which - in the end - should improve taxpayers’ interaction with HMRC and the collection of taxes. It is encouraging to see that a deferral means those at the sharp end of the new proposals...
A treading water Budget but the NI change opens up a big potential money spinner
By Kevin Nicholson This was a comfortably treading water Budget - keeping things ticking along as we move to a single Autumn Budget. A number of reviews and consultations were announced, suggesting bigger news will come in the Autumn. The increase in National Insurance was smaller than many expected, but...
07 March 2017
Whether or not robots should pay tax, it’s time to rethink the tax system
By John Steveni and Stella Amiss Robots should pay tax like humans do, according to Microsoft founder, Bill Gates. "The human worker who does, say, $50,000 worth of work in a factory, that income is taxed and you get income tax, social security tax, all those things. If a robot...
Spring Budget 2017 – Is the Chancellor building for the future?
By Stella Amiss The forthcoming Budget should give more flavour of the Government’s vision for post Brexit Britain. The recent industrial strategy paper, emphasised a broad approach - creating conditions for businesses of all sizes and across all sectors to thrive. But the language gave clues as to priorities -...
01 March 2017
Taxing times: opportunities and challenges in wealth management
By Robert Mellor A PwC seminar on opportunities in wealth management, held in London in February, discussed the role of tax at the heart of the shifting regulatory environment and product landscape – in particular, the extent to which wealth managers need to engage with the tax profile of their...
16 February 2017
Could blockchain be what the tax world is waiting for?
By Mark Schofield There’s a buzz around blockchain technology - a distributed ledger that allows anything of value to be traded securely, transparently and without the risk of tampering. It’s being used in all sorts of ways, such as tracking diamonds through the supply chain, and timestamping clinical trials to...
13 February 2017
Government announces £15m backing investment in science, research and innovation. Are you accessing funding for your R&D activities?
By Rachel Moore and Samantha Cunnell How do businesses fund their investment in emerging technologies? The Business Secretary last week announced £15 million government backing for 125 innovative research and development projects across the UK. UK Research and Innovation (UKRI) is going to be established as a strategic body which...
10 February 2017
The UK Government's Brexit White Paper - What does it mean for international trade?
By Matthew Clark, Head of UK Customs, Excise & International Trade Team The UK Government has released a Brexit White Paper - its official policy document setting out its Brexit policy plans. This paper follows on from the Prime Minister, Theresa May's Lancaster House Brexit speech on the 17 January...
25 January 2017
Over 33% of board rooms are internationally diverse – but do organisations understand the tax compliance obligations for their boards?
By Charlene Wong Min In today’s globalised world, it's not surprising, more than 1 in 3 UK boardrooms are internationally diverse and this trend is on the up. The appointment of board directors who are non-resident in the UK can create complex reporting and compliance requirements for both the company...
23 January 2017
The UK to become a tax haven? What the new political era really means for tax rates
By Stella Amiss It’s unsurprising that tax is seen as a bargaining chip in Brexit negotiations. Governments around the world have long used tax as a lever to attract business and investment. Some level of tax competition arguably gives people and businesses choice, and incentivises governments not to tax or...
13 January 2017
PwC/GE tax deal - a game changer for the way businesses use consultants
By Mark Schofield Should we manage our tax affairs in-house or use consultants? For big businesses, it’s usually a bit of both, with large in-house teams supplemented by advisers who can give an external perspective and specialist expertise. But the deal we signed this week with General Electric marks a...
05 July 2018
Deal maker or deal-breaker: why tax needs to be part of M&A planning from day one
By Novella De Renzo, Partner A combination of new regulations and changing public perceptions have restricted tax arrangements that had been at the heart of deal value optimisation within M&A. These shifts can be game-changing for your deal activity, not only through the potential for higher tax liabilities, but also...
19 March 2018
Businesses encouraged to engage on UK's updated tax and digitalisation agenda
By Alenka Turnsek and Dave Murray On 13 March HMT issued an updated position paper on corporate tax and the digital economy. This paper refines the earlier position paper (from November 2017) based on feedback that HMT has gathered from public consultation and interaction with stakeholders. The paper re-iterates that...
16 March 2018
The Chancellor gets techy
By Carla Hoppe The Chancellor’s “tiggerish” Spring Statement sought to show a buoyant economy, resilient in the face of economic pressures and a Government investing in the skills and business of the future. Against this backdrop it was interesting to see that the IFS, has predicted that an additional £31bn...
08 March 2018
We’ve seen three important shifts in the tax reporting environment in the past year
By Andrew Packman, PwC Partner Insights from PwC’s Building Public Trust in Corporate Reporting Awards 2017: Tax Reporting in the FTSE 350 As recently as a few years ago, companies’ reporting on tax was seen as a largely technical subject area. Today it’s one of the most closely-scrutinised and widely-publicised...
09 February 2018
The 'Requirement to Correct' and 'Failure to Correct'
Speed read The Requirement to Correct (RTC) is a new piece of legislation designed to compel taxpayers to review their offshore interests and correct any UK tax irregularities by 30 September 2018. After 30 September 2018 taxpayers (including non UK resident trustees and non-resident landlords) that have ‘Failed to correct’...
12 July 2017
Welsh Revenue Authority to consult on powers to tackle tax crime
Welsh Revenue Authority consult on the impact of being provided with specific criminal powers to tackle tax crime and invite views on: - 1) the need to tackle devolved tax offences through the use of criminal powers; - 2) the organisations which may be involved in criminal investigation and prosecution;...
06 July 2017
PSC register: Scottish Partnerships (Register of People with Significant Control) Regulations 2017
On 26 June 2017, the Scottish Partnerships (Register of People with Significant Control) Regulations 2017 (SI 2017/694) (save for regulations 4 and 81) came into force. The regulations extend a modified form of the PSC regime to eligible Scottish partnerships from that date. Eligible Scottish partnerships include: 1) Limited partnerships...
Welsh government invites new tax ideas
The Welsh government has issued a call for ideas which could be developed into new Welsh taxes under powers in the Wales Act 2014. The Bevan Foundation has already suggested taxes to increase recycling of takeaway packaging and a form of tourism tax. Other ideas include a tax to fund...
04 July 2017
HM Courts and Tribunals Service (HMCTS) launches online appeal service
HM Courts and Tribunals service has launched an online appeal service that allows taxpayers and their agents to submit certain appeals online. An appeal is still required to be made to HMRC in the first instance in respect of Direct Tax appeals. In order to make an online appeal, a...
23 June 2017
Scottish Parliament passes air departure tax
The Scottish Parliament has passed the Air Departure Tax (Scotland) Bill, which sets out the structure of the devolved air departure tax and how it will be administered by Revenue Scotland when the new tax replaces air passenger duty in Scotland from April 2018.
16 June 2017
Draft MLI positions show range of BEPS implementation views
On 7 June 2017, 68 territories including the UK signed the multilateral instrument (MLI) to effect tax treaty-related recommendations from the base erosion and profit shifting (BEPS) project in existing agreements. Once ratified, businesses and individuals may no longer qualify for double tax relief on a range of cross border...
24 May 2017
Managing complex mobility through Global Employment Structures
Mobility is evolving, driven by changing technology, new and more flexible ways of working and a fundamental shift in the regulatory environment due to the Base Erosion and Profit Shifting (BEPS) regulations. More people are moving internationally and in more fluid ways, bringing new complexities and risk. Many organisations are...
12 May 2017
European Commission launches public consultation on the modernisation of EU company law
This public consultation seeks to collect views from a broad range of stakeholders, as well as from the public on three points: on the use of digital tools and processes throughout a company's lifecycle, on the cross-border mobility of companies (mergers, divisions, conversions) and on the conflict-of-law rules for companies....
03 May 2017
Finance Act 2017 is available here.
Due to the General Election and the dissolution of Parliament the progress of the Finance Bill 2017 was accelerated. All House of Commons stages of the Finance Bill took place on Tuesday 25 April, House of Lords stages on Wednesday 26 April, and Royal Assent was received on Thursday 27...
12 April 2017
Consultation on Contracted-out pensions: enabling transfers to schemes that have never been contracted-out
The Department for Work and Pensions (DWP) is seeking views on draft regulations to introduce changes to enable transfers, in limited circumstances, of pensioner members, with their consent, to schemes that have never been contracted-out. The DWP is aware that a number of schemes would like to perform these transfers...
05 April 2017
Corporate Interest Restriction draft guidance
Link to guidance HMRC is seeking comments on this draft guidance covering the new Corporate Interest Restriction rules. This is an initial tranche of guidance, focusing on the core rules and other aspects where guidance has been specifically requested. Further draft guidance will be issued by 31 May 2017. HMRC...
Twelve new enterprise zones go live
See press release: https://www.gov.uk/government/news/twelve-new-enterprise-zones-go-live Announced in the Autumn Statement 2015, these new zones support businesses, helping budding entrepreneurs to start and established companies to grow. They offer business rates discounts and additional tax breaks, backed by a simplified local planning process. In addition, 2 Enterprise Zones – the west of...
Lords examines Criminal Finances Bill
The Criminal Finances Bill finished its committee stage, the first chance for line by line scrutiny, in the Lords on Monday 3 April. Report stage, a further chance to examine the bill and make changes, is scheduled for 25 April. This bill will aim to: amend the Proceeds of Crime...
03 April 2017
HMRC publishes amended draft guidance on hybrids and other mismatches
HMRC has published revised draft guidance in relation to the Hybrid and Other Mismatch rules, together with the outcome of the consultation which has informed their amendments. HMRC has stated that engagement with the respondents is ongoing to provide additional material before the guidance is finalised. HMRC Hybrid and Other...
31 March 2017
Landmark day in devolution as powers pass to Welsh Assembly
Today (31 March 2017) marks an important milestone in implementing the Wales Act 2017 with powers coming into force that pave the way for the introduction of Welsh Rates of Income Tax, enable the Welsh Government to invest more in infrastructure and allow the National Assembly to decide what to...
30 March 2017
The Great Repeal Bill: White Paper
The Great Repeal Bill White Paper sets out the government’s proposals for ensuring a functioning statute book once the UK has left the European Union. It provides the detail about: the repeal of the European Communities Act 1972 how EU law will be converted into UK law how corrections will...
27 March 2017
Reports released into the future State Pension age
John Cridland CBE and the Government Actuary’s Department recently released two reports that will help inform the government’s review of the State Pension age which is due in May 2017. The John Cridland report looked at the key issues that drive State Pension age changes including, but not limited to:...
24 March 2017
PPF consults on levy rules for next three years from 2018
The Pension Protection Fund (PPF) has recently launched a consultation outlining how it intends to develop the Pension Protection Levy for the next three year period, or triennium, starting in 2018/19. The consultation involves a detailed set of proposals together with supporting roadshows and webinars. There will be a second...
21 March 2017
Consultation on non-resident companies chargeable to income tax and non-resident capital gains tax
The consultation concerns certain non-resident companies liable to UK income tax and/or capital gains tax, focusing on UK property business. Documents Non-resident companies chargeable to Income Tax and non-resident CGT PDF, 189KB, 15 pages Consultation description The government is exploring the case and options for bringing within the scope of...
Two consultations published on VAT: 1) Tackling fraud on goods sold online - update on split payment; 2) VAT fraud in labour provision in construction sector
1) Tackling fraud on goods sold online: this call for evidence A call for evidence seeking contributions on an alternative method to collect VAT known as split payment. Alternative method of VAT collection - Call for evidence This call for evidence is focused on how payment technology could be harnessed...
20 March 2017
Taxation of employee expenses call for evidence
Seeking views on the current tax rules for employee expenses. Taxation of employee expenses call for evidence At Spring Budget 2017, the government confirmed the Autumn Statement announcement that a call for evidence would be published to better understand the use of the income tax relief for employees’ business expenses,...
Finance Bill 2017 published
See Finance Bill: https://www.publications.parliament.uk/pa/bills/cbill/2016-2017/0156/17156.pdf See Explanatory notes: https://www.publications.parliament.uk/pa/bills/cbill/2016-2017/0156/en/17156en.pdf
17 March 2017
Put the brakes on Making Tax Digital for businesses, urges Committee
The Finance Bill Sub-Committee has today (17 March 2017) published its report on the Draft Finance Bill 2017: Making Tax Digital for Business. It concludes that the Government should delay the digitisation of tax for businesses. The Sub-Committee examined in detail clauses in the draft Finance Bill that make tax...
28 February 2017
OTS publishes a progress report on its VAT review and makes a call for further evidence. Deadline for all submissions and requests for meetings should be made by 30 June 2017.
OTS VAT interim report Following the announcement at Autumn Statement that the Office of Tax Simplification (OTS) had been asked to carry out a review on the simplification of VAT, today we have published our interim report and call for evidence following the completion of the first phase of work....
23 February 2017
Automatic enrolment: technical changes (2017) - consultation from DWP
This is a consultation on proposed technical changes intended to simplify the automatic enrolment process and reduce burdens on employers. Deadline for comments is 3 March 2017. Technical changes to automatic enrolment: consultation on draft regulations (Feb 2017) This consultation is seeking views on regulations to make 2 changes to...
21 February 2017
PPF opens consultation on levy rule for new arrangements with no substantive sponsor
The Pension Protection Fund has today (20 February 2017) published its consultation document on its proposed levy rule for schemes without a substantive sponsor, for inclusion in the 2017/18 Levy Determination. Deadline for comments is 6 March 2017.
20 February 2017
Consultation on defined benefit pension schemes: security and sustainability
The Department for Work and Pensions are seeking views on a number of suggested measures to help ensure security and sustainability in defined benefit (DB) pension schemes. It covers a number of areas across: funding and investment; employer contributions and affordability; member protection; and consolidation of DB schemes. The deadline...
Financial Reporting Council to review the UK Corporate Governance Code
The Financial Reporting Council (FRC) has recently announced plans for a fundamental review of the UK Corporate Governance Code. This will take account of work done by the FRC on corporate culture and succession planning, and the issues raised in the Government’s Green Paper and the BEIS Select Committee inquiry....
EU Parliament toughens stance on public country-by-country reporting
The European Parliament Committee on Economic and Monetary Affairs has published a draft report putting forward a more stringent version of the Commission's proposal to introduce mandatory public country-by-country reporting for multinational groups. The report recommends a turnover threshold of €40 million for applying the reporting requirements, rather than the...
HMRC consults on proposed new sanctions to tackle tobacco duty evasion and other excise duty evasion
HMRC is consulting until 10 May 2017 on a group of new sanctions, including: a 100% penalty multiplier for lost revenue from repeat offences; a new civil penalty for fiscal-mark wrongdoings; reducing the threshold for publishing details of deliberate defaulters to £15,000 in overall lost revenue where the excise wrongdoing...
Simplifying the administration of Alcohol Duty - consultation
A consultation on proposed changes to the administration procedures for those who produce, process or store alcohol subject to excise duty. The consultation closes on 26 April 2017.
QROPS Online Service closing in April 2017
The online service for managing qualifying recognised overseas pension schemes (QROPS) will close on 5 April 2017. Managers and administrators of pension schemes must report information to HM Revenue and Customs about overseas pension schemes, including transfers to and payments from QROPS. From 6 April 2017, you’ll need to use...
14 February 2017
QROPS Online Service closing in April 2017
The online service for managing qualifying recognised overseas pension schemes (QROPS) will close on 5 April 2017. Managers and administrators of pension schemes must report information to HM Revenue and Customs about overseas pension schemes, including transfers to and payments from QROPS. From 6 April 2017, you’ll need to use...
13 February 2017
EU Parliament toughens stance on public country-by-country reporting
The European Parliament Committee on Economic and Monetary Affairs has published a draft report putting forward a more stringent version of the Commission's proposal to introduce mandatory public country-by-country reporting for multinational groups. The report recommends a turnover threshold of €40 million for applying the reporting requirements, rather than the...
02 February 2017
Scottish Economy, Jobs and Fair Work Committee call for evidence on the gender pay gap
Scotland's Economy, Jobs and Fair Work Committee is holding an inquiry into the gender pay gap. The inquiry will focus on the following areas: 1) how they define and measure the gender pay gap; 2) the gender pay gap in Scotland's sectors; and 3) Scottish Government action that is being...