In this edition, Wolters Kluwer's team of in-house tax writers provide a detailed assessment of chancellor George Osbourne's summer budget. This insight provides a break down of all its important aspects, to help you confidently assess the implications of the proposals laid out in the 2015 Summer... view abstract
Company: Wolters Kluwer Tax and Accounting UK | Published: 13 July 2015 | Business Area: Budgeting
In March 2013, The Government released the ‘Above the Line’ legislation for claiming R&D Tax Relief. This briefing note details the key points of the scheme. Topics covered include who will benefit, changes in final legislation and how ATL works.
Company: Innovation Plus | Published: 16 July 2013 | Business Area: Corporation Tax
On 20 March 2013, the Chancellor delivered the Budget for the 2013-2014 fiscal year, closely followed by the official publication of the Finance Bill 2013 on 28 March 2013. This briefing summarises the key changes and proposals employers should be aware of to ensure that they remain compliant.
Company: Latham & Watkins | Published: 25 April 2013 | Business Area: Accounting Standards
After several years of publishing a Statement on Internal Control (SIC), moving to a less prescriptive governance statement has been a new challenge for many government organisations. To understand these challenges we have reviewed a large sample of statements.
Company: RSM Tenon | Published: 26 February 2013 | Business Area: Governance
Produced by the Competition Commission, this provisional report investigates the supply of statutory audit services to large UK companies. The report looks into the factors which inhibit companies switching auditors and the implications of auditors prioritising the needs of senior management.
Company: Competition Commission | Published: 22 February 2013 | Business Area: Audit and Assurance
This issue reviews the UK-Swiss tax co-operation agreement and action that is required; discusses recent experiences with Liechtenstein Disclosure Facility cases. This paper also looks at changes in France and proposed reform of UK anti-avoidance provisions.
Company: Saffery Champness | Published: 07 January 2013 | Business Area: Enforcement and Regulation
On 5th December 2012, the Chancellor delivered his Autumn Statement which included an economic update and announcements on future tax measures. Haines Watts' Autumn Statement Summary assesses the tax changes announced.
Company: Haines Watts | Published: 03 January 2013 | Business Area: Corporation Tax
Following consultation, the recently published Draft Finance Bill 2013 includes clauses setting out penalties for late filing and payment under Real Time Information (RTI). The good news is that the penalties will not apply until April 2014, giving employers time to prepare for the requirements.
Company: Saffery Champness | Published: 03 January 2013 | Business Area: Enforcement and Regulation
This two page article provides a round-up of recent VAT related developments in the UK. Topics covered: life after the First Tier Tribunal decision in Reed Employment Limited; MTIC fraud case; the VAT treatment of hot take-away sandwiches in the Subway decision.
Company: Smith and Williamson | Published: 20 November 2012 | Business Area: VAT and Sales Tax
Crowe Clark Whitehill's quarterly newsletter addressing current market issues in the Corporate Business sector. Autumn's edition covers: keeping your bank onside; real time information - it will happen to us all; retail distribution review and top tips for managing insolvency.
Company: Crowe Clark Whitehill | Published: 13 November 2012 | Business Area: Business Intelligence
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