Enforcement and Regulation
Found 245 briefings
Enforcement and Regulation
When you have that road to Damascus moment, and want to come clean to the taxman about your under-declared income, how do you confess your sins? Is it as straightforward as laying yourself at the mercy of your local tax office, or are there other ways to manage your disclosure?
Company: Berg Kaprow Lewis | Published: 09 September 2014 | Business Area: Income Tax
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
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
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
This article, written by Keith Gordon for Taxation magazine, the market-leading weekly magazine providing news and features on UK tax law, practice and administration, discusses HMRC’s proposal to extract cash from taxpayers’ bank accounts.
Company: Tolley | Published: 09 June 2014 | Business Area: Enforcement and Regulation
Non-compliance with the SAO regime can result in a penalty for the company and a personal penalty for the Senior Accounting Officer. Download this article to find out more.
Company: Mazars | Published: 04 June 2014 | Business Area: Enforcement and Regulation
Increasingly, tax is becoming a moral issue – and one that is beginning to be taken very seriously by many companies. Consequently, approaches to tax advice are changing. This document concentrates on two key areas that we believe have not been fully addressed.
Company: Mazars | Published: 29 April 2014 | Business Area: Planning
It is HMRC’s view that many members of LLP’s are not in fact true partners and should be taxed as employees. This article studies the implications of the Limited Liability Partnership Act, which deemed members to be self employed for tax purposes and the criteria for taxation.
Company: Sage Group Plc | Published: 19 March 2014 | Business Area: Employment Tax
Tax Focus provides a summary of current tax issues for companies. This issue covers: artificial use of dual contracts by non-domiciles; claiming capital allowances on property; HMRC guidance on FRS102; OECD base erosion and profit shifting action plan.
Company: Smith and Williamson | Published: 17 March 2014 | Business Area: Financial Reporting
The Draft Finance Bill 2014 includes a series of changes to the taxation of partnerships. The new rules define those individuals who will continue to be taxed as partners and those individuals who will be taxed as so-called “Salaried Members”. This article studies the implications of the change.
Company: Tolley | Published: 10 March 2014 | Business Area: Enforcement and Regulation
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