1376Finance and Accountancy Briefings

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Found 34 briefings

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

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

Statutory definition of tax residence: Full briefing

This briefing provides a detailed guide to the new SRT and highlights some of the practical considerations for affected individuals.

Company: Rawlinson & Hunter | Published: 04 February 2014 | Business Area: Customs Duties

Rating: 3 people found this useful

Tolley’s Income Tax 2013-14 – Life Assurance Policies chapter

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

Expenses, VAT and HMRC compliance in a nutshell

When it comes to expenses, VAT, compliance and HMRC guidelines, it is not always clear what best-practice is or even what the rules truly mean. This e-book provides individuals with a comprehensive guide to expenses, VAT and HMRC compliance.

Company: Concur | Published: 11 November 2013 | Business Area: Enforcement and Regulation

Rating: 14 people found this useful

Ten Recent 'Tax Cases That Matter'

Tax Journal is the leading journal for the business tax community, helping tax experts do their job by providing practical guidance on new developments. Here we provide summaries of the 10 most important recent tax cases, taken from Tax Journal’s weekly summaries of the ‘tax cases that matter’. view abstract

Company: Tolley | Published: 13 September 2013 | Business Area: Enforcement and Regulation

Rating: 7 people found this useful

5 reasons businesses don't automate their expenses...and why they should

With benefits such as increased visibility, efficiency, and compliance with internal policy and HMRC guidelines, why are people not automating?

Company: Concur | Published: 11 July 2013 | Business Area: Business Performance Management

Rating: 6 people found this useful

Employers Digest: April 2013

This guide covers everything you need to know about employment taxes and things HMRC expects from you as an employer. Topics covered: officeholders and IR35; RTI for expats; mobile workers case study and budget round-up.

Company: Crowe Clark Whitehill | Published: 10 June 2013 | Business Area: Business Intelligence

Rating: 3 people found this useful

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

Rating: 3 people found this useful

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