Found 106 briefings
The diverted profits tax is a new tax enacted as part of FA 2015. It seeks to target profits which have been ‘diverted’ from the UK tax net, either by the involvement of entities or transactions lacking economic substance, or through an ‘avoided PE’. Read to find out more.
Company: Tolley | Published: 11 June 2015 | Business Area: Employment Tax
Faced with a variety of tax challenges, the chancellor needs to spell out a unifying theme in his forthcoming Budget. This article focus on election pledges, the environment, the UK’s role in the world and the public face looks now in regards to next steps for the UK tax policy.
Company: Tolley | Published: 10 June 2015 | Business Area: Budgeting
In this issue, Tina Riches, National Tax Partner reviews the Scottish land and building transaction tax set to come into effect on 1 April 2015, the HMRC’s February 2015 employment related securities bulletin and claims for overpaid VAT by non-profit making sports clubs.
Company: Smith and Williamson | Published: 18 February 2015 | Business Area: VAT and Sales Tax
Download this whitepaper for practical tax tips to guide you through the tax system and help you plan to minimise your liability. Areas covered: running a business; disposals and capital gains tax; tax and your investments; property matters; preserving the inheritance; working for others.
Company: Haines Watts | Published: 06 February 2015 | Business Area: VAT and Sales Tax
The Tax update provides a round-up and explanation of the latest tax issues. In this issue: Tina Riches, National Tax Partner analyses IR35 admin review; VAT on booking fees for event tickets; extension of allowances for C02 cars; clarity on R&D tax credit for travel and subsistence expenses.
Company: Smith and Williamson | Published: 03 February 2015 | Business Area: PAYE
The intention of IR35 is to collect the same tax and NICs as would have been paid if the individual was employed directly by the client. However, IR35 shifts the obligation to pay tax and NICs onto the service company. This guidance note covers how to calculate this deemed employment payment.
Company: Tolley | Published: 10 November 2014 | Business Area: Employment Tax
The hectic weeks leading up to the self-assessment deadline on 31 January are a stressful time for tax professionals. Fortunately help is at hand! Technology exists to make the entire process quicker, easier and more efficient. Read this short guide to find out how.
Company: Wolters Kluwer Tax and Accounting UK | Published: 29 October 2014 | Business Area: Practice Management
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
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