Found 51 briefings
This news piece looks at the recently published HMRC consultation document on accelerating the collection of tax in certain cases where the amount due is disputed and discusses these proposals in detail.
Company: Tolley | Published: 17 February 2014 | Business Area: Enforcement and Regulation
In this Special Feature, CCH's tax writers have investigated, analysed and summarised the main changes introduced by the Chancellor’s recent Autumn Statement. Download their expert commentary for in-depth analysis and insights into the revised 2014/15 rates and allowances published by HMRC.
Company: CCH, A Wolters Kluwer Business | Published: 09 December 2013 | Business Area: Employment Tax
Same-sex couples and unmarried heterosexual couples are two types of what can be referred to as 'non-traditional families', presenting interesting challenges for those involved in estate and succession planning. RBC Wealth Management looks at recent developments and key issues for advisers.
Company: RBC Wealth Management | Published: 15 November 2013 | Business Area: Capital Gains
Each week, Tax Journal readers submit tax queries, which are answered by leading experts. This article focuses on four topical tax issues covering: treaty non-resident companies; reverse earn-outs; sale of shares on retirement; taxation of distribution; buying back shares from employees.
Company: Tolley | Published: 08 November 2013 | Business Area: Corporation Tax
The Cultural Gifts Scheme has begun operation for tax years and accounting periods beginning on or after 1 April 2012, meaning taxpayers can reduce liabilities to income tax, capital gains tax or corporation tax by making gifts of pre-eminent objects to the nation, as Macfarlanes reports.
Company: Macfarlanes | Published: 15 October 2013 | Business Area: Capital Gains
Since 1 September, employers have been able to offer staff a new form of employment relationship : 'employee shareholder', whereby they exchange some employment rights for shares in the business. Nabarro looks at how this could benefit employers looking for tax-efficient ways to incentivise staff.
Company: Nabarro | Published: 14 October 2013 | Business Area: Capital Gains
Following recent announcements on the tax avoidance "loophole", HMRC hastily issued a consultation proposing to prevent individuals from obtaining corresponding adjustments under the UK's transfer pricing rules. Macfarlanes considers the advantages and disadvantages for individuals and companies.
Company: Macfarlanes | Published: 25 September 2013 | Business Area: Capital Gains
Many businesses are missing out on millions of pounds of tax allowances and your clients could be among them. Focusing on the impending Finance Act 2014, Neil Tipping explains what the new rules mean and how you can ensure that your clients don't miss out on their tax allowances.
Company: CCH, A Wolters Kluwer Business | Published: 11 September 2013 | Business Area: Planning
Specifically designed for the UK tax practitioner, Whillans’s Worldwide Taxes sets out the personal and corporate tax regimes for 100 of the world's leading countries. This chapter covers the tax regime of Germany and provides essential information for advisers.
Company: Tolley | Published: 09 September 2013 | Business Area: Corporation Tax
Special rules apply where an interest in an “expensive dwelling” situated in the UK (which could be freehold or leasehold) is owned by a company, a partnership or LLP with at least one corporate member or a collective investment scheme. This paper provides an overview of the special rules.
Company: Berg Kaprow Lewis | Published: 02 September 2013 | Business Area: Capital Gains
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