When do clients involved in selling goods to foreign consumers over the Internet or by mail order need to register for VAT abroad? If the VAT rate is lower in the customer’s country can it be
beneficial to register early?
More
It may be several years before the new rules are implemented, but the EU intends to make legislative proposals in 2016 regarding the VAT regime for e-commerce businesses. What are the key changes
planned?
More
The Office of Tax Simplification is examining the alignment of income tax and NI and the simplification of small company taxation. How can practitioners engage with the process, and what could be the
impacts for tax practices and smaller businesses?
More
The base erosion and profit shifting project is an initiative aimed at multi-national companies; however, some SMEs can be affected. What is the possible impact on your clients, and what should you
do about it?
More
The rules which impose market value on appropriations to or from trading stock are generally well understood. But transfers between related parties may trigger transfer pricing rules and new
provisions have applied since 8 July 2015. What do you need to know?
More
New tax sneaks in unannounced..Underhand. A new section has been introduced to the Finance (No. 2) Bill 2015 at the eleventh hour. This brings in a special corporation tax rate of 45% on all payments
of restitution interest from 21 October 2015. The measure has been introduced without any consultation, which bucks the trend of how new measures have...
More
HMRC has won what could be a decisive victory in its ongoing dispute with the former owners of Rangers FC over loans made to employees. What was the decision and what does it mean for your clients?
More
The Summer Budget 2015 announced that relief for financing costs on rental income businesses will be drastically changed - starting in 2017. What is being changed, and what can you do to help your
clients now?
More
Many clients are interested in inheritance tax (IHT) planning, but can’t afford to give away income-producing assets which they need to fund their lifestyle. Is there a way to give these away while
retaining the income in a tax-efficient way?
More
Recently, there have been a number of cases involving people who have been seriously injured whilst on someone else’s property. So what’s the current legal position and how can the directors protect
the company?
More
Filter results
You can always narrow/broaden your result by checking and unchecking resources and/or topics and keywords.