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
Following the launch of HMRC's recent consultation document, Partnerships: A review of two aspects of the tax rules, BDO surveyed over 100 individuals from professional services firms about the Government's proposed anti-avoidance measures targeting partnership structures.
Company: BDO Stoy Hayward | Published: 30 October 2013 | Business Area: Enforcement and Regulation
Sponsorship is a well-tested and often effective way of raising the profile of a business. Not unreasonably, a sponsoring business will often regard sponsorship as a form of advertising and will expect to obtain tax relief for the costs. This article studies the fishy world of business sponsorship.
Company: Berg Kaprow Lewis | Published: 26 September 2013 | Business Area: Corporation Tax
By joining up the individual parts of the tax process, it's possible to create an integrated service which streamlines your tax work and gives your staff more time to work on the things that matter to your clients and that earn money for the practice. Find out how with our free guide.
Company: CCH, A Wolters Kluwer Business | Published: 16 August 2013 | Business Area: Practice Management
Talking Tax delivers expert opinion and incisive commentary on the changes and challenges affecting tax professionals in 2013/14. Among the nine articles are pieces on Research and Development Reliefs, the new Statutory Residence Test, Real-time Information and the General Anti-Abuse Rule.
Company: CCH, A Wolters Kluwer Business | Published: 02 August 2013 | Business Area: Enforcement and Regulation
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
This regular summary covers the latest tax issues that will affect you and your business. This issue concentrates on the Limited Liability Partnerships and employees' NIC developments, the impact of the XBRL two years on and the guidance issued by HMRC for the new system of Real Time Information.
Company: UHY Hacker Young Group | Published: 27 June 2013 | Business Area: Employment Tax
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
The Tax update provides a round-up and explanation of the latest tax issues. This week's update covers: double tax agreements; private client; PAYE and employment matters; business tax; VAT and general news.
Company: Smith and Williamson | Published: 20 June 2013 | Business Area: Corporation Tax
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
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