All content by Saffery Champness
This briefing considers the various measures affecting the taxation of partnerships contained in the draft legislation that has recently been issued and which is to be included in the Finance Bill 2014. The draft legislation on all of these measures is subject to consultation until 4 February 2014.
Company: Saffery Champness | Published: 04 February 2014 | Business Area: Corporation Tax
This issue of Private Client focuses on making appropriate preparations for selling a business in relation to tax relief, how individuals can minimise exposure to inheritance tax, plus new regulations concerning British national with overseas property.
Company: Saffery Champness | Published: 22 November 2013 | Business Area: Inheritance Tax
HMRC has recently published a consultation document concerning certain aspects of partnership tax rules. The consultation is relevant to any LLP where an individual's involvement might be considered to be akin to that of an employee and any LLP or partnership which includes a company as a partner.
Company: Saffery Champness | Published: 07 June 2013 | Business Area: Corporation Tax
This issue reviews the UK-Swiss tax co-operation agreement and action that is required; discusses recent experiences with Liechtenstein Disclosure Facility cases. This paper also looks at changes in France and proposed reform of UK anti-avoidance provisions.
Company: Saffery Champness | Published: 07 January 2013 | Business Area: Enforcement and Regulation
Following consultation, the recently published Draft Finance Bill 2013 includes clauses setting out penalties for late filing and payment under Real Time Information (RTI). The good news is that the penalties will not apply until April 2014, giving employers time to prepare for the requirements.
Company: Saffery Champness | Published: 03 January 2013 | Business Area: Enforcement and Regulation
HMRC is now expecting all employers (excluding some large employers with more than 5,000 employees) to be ready to commence reporting under the Real Time Information regime from 6 April 2013. This taxation briefing provides a summary of the latest developments.
Company: Saffery Champness | Published: 13 November 2012 | Business Area: Enforcement and Regulation
This case study from Saffrey Champness investigates the recent overturning of the VAT ruling against Med Hotels.
Company: Saffery Champness | Published: 05 August 2011 | Business Area: VAT and Sales Tax
As we move into a new tax year, employers will be focusing on their reporting obligations for 2010/11 under the PAYE and NIC regulations. Given the complex web of penalties for incorrect and late returns and late payment, it is well worth spending time now to check that you have procedures in place... view abstract
Company: Saffery Champness | Published: 10 May 2011 | Business Area: Employment Tax
The Government has initiated workplace pension reform via the Pensions Act 2008 because it believes many people in the UK are not saving enough for retirement. Some aspects of the rules are being fine-tuned in the Pensions Bill 2011. This update gives an overview of the changes expected for employers... view abstract
Company: Saffery Champness | Published: 04 April 2011 | Business Area: Employment Tax
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