1375Finance and Accountancy Briefings

Enforcement and Regulation

Found 238 briefings

Enforcement and Regulation

Partnerships – LLP Partners with fixed profit share

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: A summary of current tax issues for companies

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

Rating: 2 people found this useful

Upcoming changes to Partnership Taxation

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

Rating: 9 people found this useful

HMRC to require accelerated tax payments from certain taxpayers subject to enquiry

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

Multinationals And The Great Tax Debate

This special paper from Tolley and Lexis PSL Tax discusses the many proposals and initiatives that have emerged from the subject of tax evasion and avoidance. It is intended as a contribution to the debate on how to limit tax avoidance by multinationals.

Company: Tolley | Published: 21 January 2014 | Business Area: Corporation Tax

Rating: 3 people found this useful

The new tax environment in Russia - will courts continue mistreating double tax treaties?

Double tax treaty protection can provide significant tax savings for foreign investors operating in Russia, but enforcing such tax treaty provisions can present challenges. This Goltsblat BLP briefing highlights recent examples of adverse case law interpretations of double tax conventions.

Company: Goltsblat BLP | Published: 21 November 2013 | Business Area: Corporation Tax

Is the US Congress postponing the tax reform debate?

Although the chairmen of the tax writing committees are committed to enacting comprehensive US tax reform, recent developments suggest the bulk of the reform debate will have to wait until the second session of this Congress in 2014. DLA looks at the issues and assesses the prospects for reform.

Company: DLA Piper | Published: 20 November 2013 | Business Area: Corporation Tax

Time to prepare - goods and services tax to be introduced in Malaysia

The cloud over whether goods and services tax will be introduced in Malaysia was finally lifted on 25 October when the Prime Minister announced the Budget 2014. Buinesses will now have approximately 17 months to prepare for implementation - Baker & McKenzie looks at the key issues.

Company: Baker & McKenzie | Published: 14 November 2013 | Business Area: Enforcement and Regulation

Discounted gift trusts - an effective means of mitigating inheritance tax liability

The number of people in the UK subject to inheritance tax has dramatically increased in recent years, but for those whose estates may be liable to inheritance tax on death, a discounted gift trust may provide an effective means of mitigating their potential liability, as Bond Dickinson explains.

Company: Bond Dickinson | Published: 13 November 2013 | Business Area: Enforcement and Regulation

End of the revenue rule? The challenges to safeguard English-based assets against foreign claims

It is a well-established principle that courts of one country will not enforce the revenue laws of another country. However, a recent Court of Appeal decision shows that companies can no longer rely on 'the revenue rule' to safeguard English-based assets against foreign claims, as Mourant reports.

Company: Mourant Ozannes | Published: 12 November 2013 | Business Area: Corporation Tax

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