In the second part of our series on the changes in the US tax system, Donald Doran discusses the complex changes to the country’s earnings repatriation regime
Bill Dodwell, partner and head of tax policy at Deloitte, looks at tax treaties in the OECD’s efforts to curb international tax avoidance and arbitrage
Confectionery giant Nestlé’s has lost its appeal to the Upper Tribunal over the VAT rating of its milkshake powders which leaves it facing a £4m tax bill for the strawberry and banana flavours, which are standard rated, but not the chocolate version which is zero rated for VAT
With only three months to go to the deadline, just 8% of small firms have completed their preparations for the introduction of the General Data Protection Regulation (GDPR), according to research by the Federation of Small Businesses (FSB), which is launching an awareness raising campaign
EY has been ranked in the top ten as one of the 25 best big companies to work for, in a national list compiled annually by The Sunday Times, with Deloitte also featuring at number thirteen
While the majority of insurers have diversity strategies in place, only 20% of the top jobs are held by women, according to a survey of talent and diversity in the insurance and long-term savings sector conducted by the Association of British Insurers (ABI), which says more action is needed to improve the gender balance
Accountants have a critical role to play in advising businesses as blockchain technology and cryptocurrencies increasingly mature and enter the mainstream, according to a study from ACCA
Understanding the way accounting practices are run, the priorities for the year ahead and the costs of services on offer is critical for growth, with regulatory pressures such as Making Tax Digital playing a key role in the future, says Keith Underwood, managing partner of Foulger Underwood
This week CCH Daily speaks to Charlene Nunn, a senior audit manager in Mazar’s Manchester office, on how she turned to audit after law was not what it cracked up to be and how she has dealt with confidence issues after becoming a senior manager at a young age
Auditors are failing to report matters of material significance to the Charity Commission, with analysis showing under a quarter are doing this and most are not meeting the required timescale, despite high profile instances of charity collapse
Taxpayers who know or suspect that they have unpaid tax relating to overseas assets, income or activities need to act before the deadline of 30 September 2018 to avoid incurring much higher penalties for non-compliance
The UK’s exit from the EU should be the trigger for a first-principles discussion of tax policy making, encouraging a much broader debate about how or whether the tax system can meet society’s needs, according to a report from think tank Common Vision (CoVi), which has been backed by CIOT
In this week’s moves and appointments roundup, Moore Stephens appoints a corporate advisory partner and also gains a director in its payroll team, a restructuring partner joins Armstrong Watson
The Central Bank of Ireland has ordered CBL Corporation Limited (CBL), a specialist insurer and reinsurer focused on credit and financial risk, to stop writing new insurance through its European subsidiary, CBL Insurance Europe Dac (CBLIE), until further notice
Barclays, one of the early signatories to the Treasury’s Women in Finance charter, has come under fire for a ‘shocking’ gender pay gap at its investment bank, where female employees are paid on average half as much as male colleagues
A mechanic from East Kilbride, who is serving an 18-month jail sentence for a £208,000 tax and National Insurance contribution (NICs) fraud, has been told to pay back the money within six months
As hot desking becomes increasingly popular, Alastair Brown, chief technological officer at BrightHR outlines the advantages for employers adopting a clean desk policy including paperless offices, increased productivity and reduced stress
In a bid to curb the use of related party transactions to increase the base costs of intangible fixed assets, the government has introduced measures to change the tax treatment and plans further consultation on intangibles rules in relation to intellectual property. Paul Davies, tax specialist writer at Croner-i, reviews recent developments
Croner Taxwise tax consultant David Woolley answers questions about complex tax issues. This week he considers tax compliance issues relating to the sale of partnership assets when a partner decides to leave the partnership
KPMG has refuted suggestions from the management team at Carillion that delayed and disputed payments on a construction project in Qatar were the reason for the outsourcer’s sudden collapse, in evidence to a select committee inquiry
Amey Rail Limited has acquired a number of Carillion’s Network Rail contracts, after the outsourcing giant went into liquidation in January 2018, safeguarding over 700 jobs
The government is to introduce new laws to help protect company directors from identity fraud and personal harm by allowing them to remove their personal address from the company register at Companies House
Some 100,000 Britons who own second homes in France potentially face a significant hike in council tax under reforms put forward by French president Emmanuel Macron which are designed to discourage short-term holiday rentals
With under a year to go, many companies are at risk of being caught unprepared for new lease accounting rules under IFRS 16, which come into force next January and require imminent action to ensure compliance and prepare comparative data, according to analysis by Duff & Phelps
The Treasury Committee has announced a new inquiry into digital currencies and distributed ledger technology, in a bid to ensure government understands cryptocurrency more thoroughly, and to encourage debate around the policy environment for blockchain technology
A job opportunity has opened up with the House of Lords economic affairs committee, which is seeking applications for the vacant post of one of its two specialist advisers on the Finance Bill
The Financial Accounting Standards Board (FASB) is proposing to add a fifth option to its list of US benchmark interest rates permitted in the application of hedge accounting, based on concerns about the sustainability of LIBOR, which is one of those currently in use