Found 550 briefings
This article, written by Peter Rayney for Taxation magazine, the market-leading weekly magazine providing news and features on UK tax law, practice and administration, explains the tax advantages and possible pitfalls when dividends are paid to spouses or civil partners.
Company: Tolley | Published: 18 September 2014 | Business Area: Income Tax
The Enterprise Investment Scheme (EIS) is one of the most generous investment incentives ever introduced in the UK. This guide summarises the tax reliefs available and flags common pitfalls that could result in tax relief being withdrawn.
Company: Berg Kaprow Lewis | Published: 16 September 2014 | Business Area: Capital Gains
In certain circumstances shareholders may wish to pay dividends other than in proportion to their shareholdings. This guidance note from Tolley®Guidance covers this topic in more detail and includes relevant cases.
Company: Tolley | Published: 15 September 2014 | Business Area: Capital Gains
When you have that road to Damascus moment, and want to come clean to the taxman about your under-declared income, how do you confess your sins? Is it as straightforward as laying yourself at the mercy of your local tax office, or are there other ways to manage your disclosure?
Company: Berg Kaprow Lewis | Published: 09 September 2014 | Business Area: Income Tax
Your client has just received an assessment for VAT following an inspection and is now looking to you, his accountant, to resolve a problem. This whitepaper explains how you can serve your clients during a VAT dispute and highlights the factors which hold the key to a successful outcome.
Company: CCH, A Wolters Kluwer Business | Published: 09 September 2014 | Business Area: VAT and Sales Tax
Employers taking on graduates often have an additional responsibility to the normal PAYE processes regarding tax and NI – they may well have to collect student loan repayments. This guidance note includes help for employers on when and how student loan repayments have to be collected.
Company: Tolley | Published: 04 September 2014 | Business Area: PAYE
This excerpt taken from Tolley’s Income Tax 2014-15 covers: non-tax-advantaged employee shares which includes coverage of the new and more robust reporting arrangements (and penalties) and; internationally mobile employees.
Company: Tolley | Published: 03 September 2014 | Business Area: Income Tax
Taken from Tolley’s Value Added Tax 2014, this content focuses on ‘Special Schemes’ that cover the new rules affecting supplies of digital services to EU consumers from 2015. The chapter studies the possibility for suppliers to use the Mini One Stop Shop as an alternative to registering for VAT. view abstract
Company: Tolley | Published: 01 September 2014 | Business Area: VAT and Sales Tax
Last July, the G20 finance ministers met in Moscow to endorse the OECD's action plan on tackling base erosion and profits shifting. One year on, Tax Journal the leading tax publication for the UK corporate and business community has produced a special report on 'BEPS one year on'
Company: Tolley | Published: 13 August 2014 | Business Area: Enforcement and Regulation
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