1484Finance and Accountancy Briefings

Enforcement and Regulation

Found 244 briefings

Enforcement and Regulation

Special report: Tackling BEPS - progress review

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

Rating: 2 people found this useful

The Q&A: Examining HMRC's change to COP 9

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

Rating: 2 people found this useful

Tax focus - June 2014

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

HMRC's very worrying plan to extract cash from taxpayers' bank accounts

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

Rating: 3 people found this useful

The SAO regime – HMRC increases the pressure to comply

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

Rating: 1 person found this useful

Tax Transparency - Mazars' response to the debate

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

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

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