Capital Gains
Found 13 briefings
Capital Gains
Produced by Morison International, this whitepaper focuses on the latest issues impacting global taxation. This issue studies proposed changes to Article 5 of the OECD Model Commentary and two prominent international tax cases. It also covers the latest tax developments in the UK, Malta and Romania.
Company: Morison International | Published: 29 May 2013 | Business Area: Income Tax
Mazars' 20 page guide provides key tax facts and figures at your fingertips for 2013/14. The guide covers personal and business tax developments relevant to the 2013 budget and outlines the proposed changes from April 2014.
Company: Mazars | Published: 09 April 2013 | Business Area: Income Tax
Produced by Baker Tilly, this easy-to-use comprehensive guide provides facts and figures you need to know. Updated on 20 March 2013 following the Chancellor's Budget.
Company: Baker Tilly | Published: 02 April 2013 | Business Area: Corporation Tax
UK resident non-domiciled individuals are now able to remit overseas income and gains to the UK for certain qualifying business investments without creating a taxable remittance. Offshore income and gains may have been previously ring-fenced, so they weren't brought into the UK and taxed correctly.
Company: Mazars | Published: 26 November 2012 | Business Area: Enforcement and Regulation
Baker Tilly in conjunction with the London Stock Exchange has launched a fully updated and revised guide to tax benefits for AIM companies and investors. This updated paper reflects the changes introduced as part of the Finance Act 2012, including the Seed Enterprise Investment Scheme.
Company: Baker Tilly | Published: 01 November 2012 | Business Area: Corporation Tax
This briefing note outlines the post April 2009 situation concerning discovery, information notices and discovery assessments in the light of five tax cases. HMRC’s statement of practice 01/06 on self assessment and finality is also reproduced in full.
Company: Smith and Williamson | Published: 25 October 2012 | Business Area: Capital Gains
PKF’s tax facts for 2012/13 summarises the key tax rates and allowances for the year. Beyond the changes shown in tax facts, 2012/13 will bring many legislative changes that may affect you: some will bring additional costs, while others may bring new opportunities.
Company: PKF | Published: 01 October 2012 | Business Area: NI and Social Security
The Seed Enterprise Investment Scheme is intended to encourage investment in start-up and early stage companies by offering generous tax reliefs to individuals investing in such companies after 5/4/12. This article assesses available tax reliefs for investors, plus investment and funding criteria.
Company: Baker Tilly | Published: 24 September 2012 | Business Area: Planning
The Enterprise Investment Scheme (“EIS”) is a scheme to encourage investment in growing businesses by offering generous tax reliefs to individuals investing in small unquoted trading companies. This article looks at tax relief eligibility, how is relief lost and how much a company can raise.
Company: Baker Tilly | Published: 18 September 2012 | Business Area: Capital Gains
This briefing from Crowe Clark Whitehill provides advice for private clients on the most recent budget announcements.
Company: Crowe Clark Whitehill | Published: 08 August 2011 | Business Area: Income Tax
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