Found 541 briefings
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
Taken from Tolley Capital Gains Tax 2014-15, this excerpt deals with an important area of the law which has changed in 2014 in relation to Private Residences including a number of recent tribunal decisions.
Company: Tolley | Published: 11 August 2014 | Business Area: Capital Gains
This article from Tax Journal examines HMRC’s change to COP 9, offering concise commentary on this change to HMRC policy. Tax Journal is renowned for its insightful opinion and cutting-edge analysis on business tax.
Company: Tolley | Published: 07 August 2014 | Business Area: Enforcement and Regulation
Taken from the brand new Tolley’s International Taxation of Corporate Finance this content is an introduction to Islamic Banking. Several countries have introduced specific tax measures relating to Islamic Finance, including the United Kingdom, France and Malaysia.
Company: Tolley | Published: 06 August 2014 | Business Area: Corporation Tax
This content covering ‘The Post 2014 Revolution’ is taken from Tolley’s Pensions Taxation 2014-15. This title highlights all of the changes which have taken place since 2006 and particularly includes any new 2013 changes to the pensions taxation regime.
Company: Tolley | Published: 04 August 2014 | Business Area: Corporate Pensions
The second FREE eCPD module from CCH deals with Section 29 - current tax (presently in UK Generally Accepted Accounting Principles (GAAP) Financial Reporting Standard (FRS) 16) and deferred tax (presently dealt with in FRS 19).
Company: CCH, A Wolters Kluwer Business | Published: 31 July 2014 | Business Area: Financial Reporting
This short excerpt from Tolley’s Tax Guide 2014-15 covers the change in basis of computing profits. New UK GAAP will apply from 1 January 2015. However, entities have the option to adopt these new financial reporting standards for periods ending on or after 31 December 2012.
Company: Tolley | Published: 31 July 2014 | Business Area: Financial Reporting
This magazine will give you an insight into the latest trends in VAT. In this edition: compound interest - why a recent case in the High Court could have major implications for the government’s deficit reduction plan; land & property; flat rate scheme.
Company: CCH, A Wolters Kluwer Business | Published: 14 July 2014 | Business Area: VAT and Sales Tax
This paper provides a summary of current tax issues for companies. Topics covered: European Commission report on tax and the digital economy; LLP members' employment rights; EU Commission in favour of shift to indirect taxes; HMRC's draft partnership manual.
Company: Smith and Williamson | Published: 14 July 2014 | Business Area: Employment Tax
Measures introduced last year limit the deductions which can be made in certain circumstances when calculating the chargeable value of an individual’s estate for inheritance tax (IHT) purposes. This article studies the implications.
Company: Saffery Champness | Published: 14 July 2014 | Business Area: Inheritance Tax
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