Found 93 briefings
For many years the United Kingdom has operated a system which encourages private pension provision through a system of tax reliefs. Tolley’s Pension Taxation sets out how the pensions taxation system works and how that system fits into the UK system of taxation generally.
Company: Tolley | Published: 05 December 2013 | Business Area: Income Tax
Tolley's Income Tax is the definitive work on the subject, providing comprehensive, but straightforward and concise coverage of the relevant statute law, case law and HMRC practice. This chapter has been fully updated to provide detailed, in-depth information on Life Assurance Policies.
Company: Tolley | Published: 04 December 2013 | Business Area: Income Tax
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
Taken from Taxation, the market-leading weekly magazine providing news and features on UK tax law, practice and administration, this article provides expert tips from Annette Morley on ensuring that your last-minute self assessment return is correct.
Company: Tolley | Published: 15 November 2013 | Business Area: Employment Tax
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
A typical investment portfolio will consist of a range of assets, such as cash, fixed interest stocks, equities and property, which can be held within a tax efficient investment wrapper such as an investment bond. In this briefing, Bond Dickinson looks at the advantages offered by investment bonds.
Company: Bond Dickinson | Published: 07 November 2013 | Business Area: Enforcement and Regulation
Following a short consultation, HM Revenue & Customs has announced that changes to the way in which service companies are taxed will take immediate effect. These are significant changes, but their precise impact will depend on individual circumstances, as Baker Tilly reports.
Company: Baker Tilly | Published: 31 October 2013 | Business Area: Corporation Tax
Following its proposal to prevent individuals from being able to obtain corresponding adjustments under the UK’s transfer pricing rules, HMRC has now announced that the changes will come into immediate effect, as Macfarlanes reports.
Company: Macfarlanes | Published: 30 October 2013 | Business Area: Corporation Tax
Taxes will be a major part of the budget discussions now under way in Washington. While it is too early to predict the outcome, it is clear that the chairs of the tax writing committees see this as a major opening for their efforts to achieve tax reform, as DLA Piper reports.
Company: DLA Piper | Published: 22 October 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
Find a finance and accountancy briefing