Tax

Latest news

Image for oecd releases beps report neutralising branch mismatch arrangements

Tax | OECD releases BEPS report on neutralising branch mismatch arrangements

The OECD has released an update to its work on action two of the base erosion and profit shifting (BEPS) project, designed to address the effects of branch mismatch arrangements, which had previously been overlooked

1 Aug 2017

Tax | Calls for Isle of Skye ‘tourist tax’

As the holiday season reaches its height, the Isle of Skye is being urged to consider introducing a tourist tax to fund additional facilities, with calls from a local businessman to institute a small fee charged at the Skye Bridge on visitors

1 Aug 2017

Tax

Business Tax

Tax Planning

Image for hmrc issues guidance reform corporation tax loss relief

Tax | HMRC issues guidance on reform to corporation tax loss relief

HMRC is seeking comments on the first tranche of draft guidance covering legislation to reform corporation tax loss relief, which is included in the Finance Bill to be introduced after the summer recess

1 Aug 2017

Tax | Tax filing deadlines: Aug 2017-Apr 2018

The key HMRC filing deadlines from August 2017 to April 2018 including deadline for employment intermediary’s quarterly report, PAYE cheque payments, online CIS returns, PAYE settlement agreement

1 Aug 2017

Tax

HMRC

Tax Planning

Image for employment tax updates august 2017

Tax | Employment tax updates: August 2017

The latest employment tax news from HMRC and Rangers in employee benefit trust case, tax complexity risk to employee share ownership, trusts and estates to register online only

1 Aug 2017

Tax

Employment Tax

HMRC

Tax | VAT updates: August 2017

Graham Elliott, VAT expert at City & Cambridge Consultancy considers altered building status in J3 Building VAT case, payable orders for VAT withdrawn, care services decision reflects EU parity

1 Aug 2017

Tax | Tax data: CGT data, HMRC rates of interest - Aug 2017

Download the HMRC CGT indexation allowance for April 2017, RPI Index for June 2017 and HMRC rates of interest, changes to stamp duty land tax (SDLT) and land and buildings transaction tax (LBTT) rates, and more

1 Aug 2017

Tax

HMRC

Tax Planning

Tax | Tax updates: August 2017

This month's review of tax cases and tax news including making Tax Digital delayed until 2020, company director not obligated to submit self assessment return, double glazing salesman loses employee status case

1 Aug 2017

Tax | Chancellor backtracks on post-Brexit corporation tax cut

Chancellor Philip Hammond has denied having plans to cut corporation tax and minimise regulations post-Brexit in a bid to make the UK a more attractive destination for businesses

31 Jul 2017

Tax | HMRC revised policy on care home building VAT

HMRC has published a brief setting out its revised policy on the VAT zero rate for new buildings intended for use solely as care homes, following a series of legal cases turning on this issue

31 Jul 2017

Tax | US abandons ‘border tax’ plans

The US administration has signalled its intention to move ahead with plans for what President Trump is calling ‘a once-in-a-generation opportunity’ to overhaul the US tax code, but has abandoned plans to introduce a so-called ‘border tax’

31 Jul 2017

Tax | Evans: new territory for US taxes

A territorial tax system is essential, but perceptions US businesses horde cash offshore in order to avoid tax is unfair, says Linda Evans, global tax policy director at IBM

31 Jul 2017

Tax | Pretty green: Ireland's future post US tax reform and Brexit

As the US Trump administration considers its options for tax reform and Brexit approaches, Calum Fuller examines the impact on foreign direct investment in Ireland and whether it is equipped for change

31 Jul 2017

Tax | Tax avoidance using gold bullion slated

Following the resurgence of a questionable gold bullion remuneration scheme, Tim Walford-Fitzgerald, private client partner at HW Fisher & Company, says it is bound to fall foul of HMRC

28 Jul 2017

Tax | Petrol/diesel car ban ‘death knell’ for fuel duty revenues

Government plans to ban the sale of all new conventional diesel and petrol cars in the UK from 2040 in a bid to tackle air pollution ‘sound the death knell; for fuel duty revenues’, currently around £27.9bn, according to analysis from PwC

27 Jul 2017

Tax | UK second largest conduit for tax havens

The UK is number two on a list of the top five countries used by multinational corporations to access low-tax financial centres in order to minimise their tax liabilities, according to researchers at the University of Amsterdam

27 Jul 2017

Navigate

Tax Services

Latest news

Tax | OECD releases BEPS report on neutralising branch mismatch arrangements

Tax | Calls for Isle of Skye ‘tourist tax’

Tax | HMRC issues guidance on reform to corporation tax loss relief

Tax | Tax filing deadlines: Aug 2017-Apr 2018

Tax | Employment tax updates: August 2017

Tax | VAT updates: August 2017

Tax | Tax data: CGT data, HMRC rates of interest - Aug 2017

Tax | Tax updates: August 2017

Tax | Chancellor backtracks on post-Brexit corporation tax cut

Tax | HMRC revised policy on care home building VAT

Tax | US abandons ‘border tax’ plans

Tax | Evans: new territory for US taxes

Tax | Pretty green: Ireland's future post US tax reform and Brexit

Tax | Tax avoidance using gold bullion slated

Tax | Petrol/diesel car ban ‘death knell’ for fuel duty revenues

Tax | UK second largest conduit for tax havens