Found 560 briefings
HMRC have started to issue Accelerated Payment Notices to individuals involved in tax planning schemes. What are these notices? Can you appeal against them if they are wrong? And are there any other options to consider? Download this article to find out more.
Company: Berg Kaprow Lewis | Published: 20 October 2014 | Business Area: Enforcement and Regulation
The scope of inheritance tax (IHT) is determined by a person’s “domicile”. This article sheds light on the latest developments concerning married couples and civil partners, where one is domiciled within the UK for IHT purposes. Topics covered include exemption limits and transferring funds.
Company: Berg Kaprow Lewis | Published: 08 October 2014 | Business Area: Inheritance Tax
This free chapter of CCH VAT Planning 2014-15 explains how various types of persons (legal entities) may be used to carry out business activities, how it affects VAT planning and potential pitfalls to avoid.
Company: CCH, A Wolters Kluwer Business | Published: 03 October 2014 | Business Area: VAT and Sales Tax
Businesses are expected to put into practice two of the biggest changes in PAYE and Payroll - RTI and Pensions Auto Enrolment - within close proximity of one another. Designed for small businesses, Sage's infographic provides advice on managing both RTI and Auto Enrolment.
Company: Sage Group Plc | Published: 02 October 2014 | Business Area: Practice Management
The existence of associated companies means that the corporation tax limits of £1.5m and £300,000 are divided equally among associated companies. With the unification of corporation tax rates, this guidance note discusses the current associated companies rules which apply until April 2015.
Company: Tolley | Published: 29 September 2014 | Business Area: Corporation Tax
HMRC have started using super-computers to help target individuals and businesses for an in-depth investigation into their tax affairs. How safe do you feel from being investigated by HMRC and is there a way to avoid an investigation taking place? Download this article to find out more.
Company: Berg Kaprow Lewis | Published: 26 September 2014 | Business Area: Enforcement and Regulation
HMRC regularly publish approved ‘fuel only’ rates which have, again, changed. This article sheds light on the recent changes to tax free fuel rates, effective from September 1st 2014.
Company: UHY Hacker Young Group | Published: 25 September 2014 | Business Area: Employment Tax
In the September issue of VAT Update we comment on the problems that can arise when contractual terms fail to confirm whether the price agreed on a deal is inclusive or exclusive of VAT chargeable. This can result in contractual disputes, which have to be pursued through the civil courts.
Company: Crowe Clark Whitehill | Published: 25 September 2014 | Business Area: VAT and Sales Tax
This e-book provides insights into how using technology can help to keep the tax man happy. Discover the benefits of an expenses policy, what to check to ensure you are HMRC compliant and what VAT can be reclaimed on expenses.
Company: Concur | Published: 25 September 2014 | Business Area: VAT and Sales Tax
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