09/19/2022
In the Sippchoice decision, the Upper Tribunal decided that a transfer of non-cash assets made in satisfaction of pre-existing money debts were not ‘contributions paid’ into a pension.
09/08/2022
In this Legal Update, we’ll explore what went wrong so that taxpayers who might try to navigate this rail line in the future can keep their train on the tracks.
09/07/2022
If the business follows the CEST determination, there would then be no requirement to notify.
09/05/2022
The firm is also listed as a top firm in the practices of general corporate tax and tax controversy in New York and Texas.
08/26/2022
To mitigate the risks of double taxation for businesses, it has entered into comprehensive double tax treaties with over 80 jurisdictions.
08/22/2022
The plastic packaging tax is payable by UK businesses that manufacture or import 10 tonnes or more of plastic packaging – which does not include at least 30% recycled plastic – over a 12-month period.
08/16/2022
In this case, Euromoney negotiated terms with a third-party buyer to buy its shares in two joint venture companies.
08/08/2022
The Guidelines set out the TIA’s principles and processes for taking enforcement action through administrative penalties for non-compliance under the CRS and the ES regimes.
08/08/2022
The awards have become a staple in the finance calendar, with more than 50,000 votes being cast by members of the public to determine the winners.
08/05/2022
In the Accounting Today article, Ed shares that although the bill itself is a surprise, it does not contain a lot of surprises.
08/01/2022
The panel concluded that, despite the arrangements being contrary to the policy objectives of the legislation and exploiting a shortcoming in the legislation, the steps taken were a reasonable course of action for tax purposes.
07/29/2022
HMRC is reviewing the treatment of foreign branches of a UK company within this context, and we should understand more in due course.
07/28/2022
When the Restructuring Plan was introduced, the government stated the intention was for it to be used not only for large multi-national entities, but for small and medium sized enterprises as well. So far, it has only really been used by big businesses.
07/28/2022
The response document states that the government will “work closely with stakeholders to explore longer-term options to improve the employment status system for tax to ensure it is as clear as possible and usable for all parties”.
07/27/2022
Transfer pricing requirements continue to expand along with increased enforcement activities by the Luxembourg tax authorities.
07/15/2022
A person’s details may not be included in the list if the penalty has been reduced fully to account for the individuals’ co-operation and disclosure.
07/05/2022
Tax expert Penny Simmons of Pinsent Masons said that it was “important that the report had highlighted the need for a comprehensive review of tax policy to support the net zero transition.”
06/27/2022
Mr. Levine advises on the tax aspects of corporate transactions.
06/27/2022
This change will have a profound effect on the taxation of such income in Hong Kong and we recommend that timely action be taken to prepare for the tax changes.
06/21/2022
“Our clients have been incredibly supportive, seeing this as an exciting opportunity for the firm.”