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
For many years the United Kingdom has operated a system which encourages private pension provision through a system of tax reliefs. Tolley’s Pension Taxation sets out how the pensions taxation system works and how that system fits into the UK system of taxation generally.
Company: Tolley | Published: 05 December 2013 | Business Area: Income Tax
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
For 2013/14 onwards, all unincorporated businesses can deduct certain types of expenditure on a simplified flat rate basis in computing their taxable trading income. Download this chapter from Tolley’s Income Tax for in-depth information on this change.
Company: Tolley | Published: 11 September 2013 | Business Area: Income Tax
Tax Times contains various tax related hot topics which could affect you or your business. This issue covers: parallel company and partnership structures; real time information; national minimum wage; reverse charging VAT; capital payments for leases; income tax relief capping and more.
Company: Price Bailey | Published: 16 July 2013 | Business Area: Corporation Tax
The approach of a company’s year end is an important time to look at opportunities to save tax. This article provides advice on company year end tax planning. Topics covered: income and expenditure; capital expenditure; trading losses; corporation tax payments; VAT and associated companies.
Company: MHA Macintyre Hudson | Published: 30 April 2013 | Business Area: Corporation Tax
Mazars' 20 page guide provides key tax facts and figures at your fingertips for 2013/14. The guide covers personal and business tax developments relevant to the 2013 budget and outlines the proposed changes from April 2014.
Company: Mazars | Published: 09 April 2013 | Business Area: Income Tax
Considering doing business in China? This paper provides general information and details on forms of business vehicles, setting up a foreign investment enterprise, foreign exchange control, corporate income tax and more about doing business in China.
Company: Mazars | Published: 02 January 2013 | Business Area: Business Intelligence
This briefing note outlines the post April 2009 situation concerning discovery, information notices and discovery assessments in the light of five tax cases. HMRC’s statement of practice 01/06 on self assessment and finality is also reproduced in full.
Company: Smith and Williamson | Published: 25 October 2012 | Business Area: Capital Gains
PKF’s tax facts for 2012/13 summarises the key tax rates and allowances for the year. Beyond the changes shown in tax facts, 2012/13 will bring many legislative changes that may affect you: some will bring additional costs, while others may bring new opportunities.
Company: PKF | Published: 01 October 2012 | Business Area: NI and Social Security
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