The diverted profits tax is a new tax enacted as part of FA 2015. It seeks to target profits which have been ‘diverted’ from the UK tax net, either by the involvement of entities or transactions lacking economic substance, or through an ‘avoided PE’. Read to find out more.
Company: Tolley | Published: 11 June 2015 | Business Area: Employment Tax
The first fully devolved Scottish taxes, land and buildings transaction tax and Scottish landfill tax, come into effect on 1 April 2015. This guidance note summarises the current statutory position along with the recommendations of the Smith Commission and the latest draft legislation.
Company: Tolley | Published: 17 March 2015 | Business Area: Enforcement and Regulation
The review is intended to give insights into the current financial landscape, highlighting topical and timely issues that could affect you, your business and your financial arrangements.
Company: UHY Hacker Young Group | Published: 25 February 2015 | Business Area: Capital Gains
With the tax year ending on 5 April, use the remaining few weeks to ensure that your tax position is as ‘sweet’ as possible. This guide provides advice to business owners and private clients on how to maximise tax planning ideas.
Company: Baker Tilly | Published: 16 February 2015 | Business Area: Planning
Depending on personal circumstances, an individual may be able to take certain actions before the end of the tax year on 5 April that will reduce their income tax and/or capital gains tax liability. This article covers a few of those possible actions relevant to the tax year ending on 5 April 2015.
Company: Tolley | Published: 16 February 2015 | Business Area: Planning
Download this whitepaper for practical tax tips to guide you through the tax system and help you plan to minimise your liability. Areas covered: running a business; disposals and capital gains tax; tax and your investments; property matters; preserving the inheritance; working for others.
Company: Haines Watts | Published: 06 February 2015 | Business Area: VAT and Sales Tax
This article, written by Peter Rayney for Taxation magazine, the market-leading weekly magazine providing news and features on UK tax law, practice and administration, explains the tax advantages and possible pitfalls when dividends are paid to spouses or civil partners.
Company: Tolley | Published: 18 September 2014 | Business Area: Income Tax
The Enterprise Investment Scheme (EIS) is one of the most generous investment incentives ever introduced in the UK. This guide summarises the tax reliefs available and flags common pitfalls that could result in tax relief being withdrawn.
Company: Berg Kaprow Lewis | Published: 16 September 2014 | Business Area: Capital Gains
When you have that road to Damascus moment, and want to come clean to the taxman about your under-declared income, how do you confess your sins? Is it as straightforward as laying yourself at the mercy of your local tax office, or are there other ways to manage your disclosure?
Company: Berg Kaprow Lewis | Published: 09 September 2014 | Business Area: Income Tax
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