Tax briefing - HMRC partnership tax consultation

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

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International Client - December 2012

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

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Taxation briefing - December 2012: Real Time Information – the new penalty regime

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

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Taxation briefing - October 2012: Are you ready for RTI?

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

VAT briefing: Upper Tier Tribunal overturns ruling

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

Business Update – July 2011

In the July issue of their business update, Saffrey Champness provides insight into some relevant and current business topics.

Company: Saffery Champness | Published: 05 August 2011 | Business Area: Corporate Finance

Year end reporting for employers - Taxation Briefing

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

Workplace Pension Reform - Update for Employers

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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Important IHT Case Victory for Taxpayer – Landed Estates Update

Farmers and estate owners who have diversified will be particularly interested in the outcome of the Balfour Case, which was published on 17 August. The Upper Tax Tribunal has published its findings in the appeal by HMRC against Mr Brander as Executor for the late Lord Balfour. HMRC’s appeal, permitted... view abstract

Company: Saffery Champness | Published: 02 August 2010 | Business Area: Inheritance Tax