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
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
This briefing considers the various measures affecting the taxation of partnerships contained in the draft legislation that has recently been issued and which is to be included in the Finance Bill 2014. The draft legislation on all of these measures is subject to consultation until 4 February 2014.
Company: Saffery Champness | Published: 04 February 2014 | Business Area: Corporation Tax
It’s the time of year all accountants dread – the post-Christmas cheer and goodwill is a distant memory, and January seems to be a never-ending stretch of hard slog and toil as the Self Assessment deadline looms near. Sage's guide provides some helpful tips on coping with the extra workload.
Company: Sage Group Plc | Published: 29 January 2014 | Business Area: Practice Management
In today’s economic climate, innovation is the key to UK prosperity and the government knows it. The key incentive to promote R&D by UK companies is the R&D Tax Relief scheme. Download this whitepaper to find out how your company can reap the benefits.
Company: Innovation Plus | Published: 21 January 2014 | Business Area: Corporation Tax
This special paper from Tolley and Lexis PSL Tax discusses the many proposals and initiatives that have emerged from the subject of tax evasion and avoidance. It is intended as a contribution to the debate on how to limit tax avoidance by multinationals.
Company: Tolley | Published: 21 January 2014 | Business Area: Corporation Tax
The time running up to the end of an accounting period offer a last chance to review the company’s tax position for the period and take advantage of any opportunities to make tax savings or to avoid potential pitfalls. Tolley provide expert advice on Year-End planning for companies.
Company: Tolley | Published: 10 December 2013 | Business Area: Financial Reporting
Specifically designed for the UK tax practitioner, Whillans's Worldwide Taxes sets out the personal and corporate tax regimes for 100 of the world's leading countries. This chapter covers Australia's tax regime and provides essential information for advisers.
Company: Tolley | Published: 09 December 2013 | Business Area: Corporation Tax
In this Special Feature, CCH's tax writers have investigated, analysed and summarised the main changes introduced by the Chancellor’s recent Autumn Statement. Download their expert commentary for in-depth analysis and insights into the revised 2014/15 rates and allowances published by HMRC.
Company: CCH, A Wolters Kluwer Business | Published: 09 December 2013 | Business Area: Employment Tax
Each week, Tax Journal readers submit tax queries, which are answered by leading experts. This article focuses on four topical tax issues covering: treaty non-resident companies; reverse earn-outs; sale of shares on retirement; taxation of distribution; buying back shares from employees.
Company: Tolley | Published: 08 November 2013 | Business Area: Corporation Tax
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