1464Finance and Accountancy Briefings

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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

New IHT provisions in Finance Bill 2013

The Finance Bill proposed to legislate for the provisions announced in Budget 2013 and introduces some new measures. The following guidance note, from TolleyGuidance, shows the practical effects of the new IHT provisions in Finance Bill 2013.

Company: Tolley | Published: 04 September 2013 | Business Area: Accounting Standards

Rating: 7 people found this useful

Taxflash: Loan and beholden

Our June Taxflash discusses changes to the rules on the taxation of loans made by close companies to their participators, which were introduced in the Finance Bill 2013 and took effect from Budget Day, 20 March 2013.

Company: UHY Hacker Young Group | Published: 27 June 2013 | Business Area: Enforcement and Regulation

Rating: 12 people found this useful

Finance Bill 2013 – what does it mean for employers?

On 20 March 2013, the Chancellor delivered the Budget for the 2013-2014 fiscal year, closely followed by the official publication of the Finance Bill 2013 on 28 March 2013. This briefing summarises the key changes and proposals employers should be aware of to ensure that they remain compliant.

Company: Latham & Watkins | Published: 25 April 2013 | Business Area: Accounting Standards

Rating: 11 people found this useful

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

Rating: 1 person found this useful

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