09/06/2024
The recent decision by the First Tier Tribunal (FTT) means that merely having a branch or office in the UK is not enough for a foreign entity to benefit from the UK’s VAT grouping scheme.
09/05/2024
his is a significant increase from the current three-year tax 'tail'.
09/04/2024
Luxembourg companies with taxable income exceeding €200,000 will benefit from a reduction in corporate income tax from 17 per cent to 16 per cent.
09/02/2024
The rates of stamp duty payable on commercial and residential property vary slightly.
08/29/2024
The UK system that transfers shares electronically is called CREST.
08/29/2024
To qualify for REIT status a company must fulfil a number of conditions
08/29/2024
International Tax Review (ITR) is a global news and analysis service that provides leading business intelligence on all things corporate tax.
08/28/2024
Tax Consultant Ted O’Byrne in the firm’s Irish office was recognised as a “Rising Star”.
08/27/2024
HMRC estimates that £3.9 billion of the estimated £39.8bn UK 'tax gap' for 2022-23 is attributable to legal interpretation, most of which involves disputes with large businesses.
08/21/2024
The draft legislation is expected to be debated in early October, with a view to the new rules coming into effect on 1 January 2025.
08/21/2024
A UK company will be subject to UK corporation tax on its income profits and capital profits.
08/19/2024
The tax is calculated on a fixed amount per tonne.
08/16/2024
Property owners who believe that their property is currently assessed at higher than fair market value may significantly benefit from a decline-in-value assessment appeal.
08/15/2024
All businesses should have introduced measures to ensure that they are aware of and have control over how their employees, agents and service providers are operating to reduce their risk of exposure to the CCOs.
08/12/2024
Non-UK companies sometimes want to maintain their non-UK tax residence status for tax purposes and, therefore, will need to follow the UK's tax rules on corporate residence.
08/09/2024
Stamp duty applies to transfer documents transferring stock or marketable securities.
08/02/2024
These groups are defined as those operating in multiple jurisdictions with consolidated revenues of at least €750 million in two out of the previous four fiscal years.
07/31/2024
The government notes that there are a range of circumstances in which carried interest is received, and that the characteristics of the reward will not be the same in all cases.
07/30/2024
The clue is in the name but take note of the international nature of the definition.
07/24/2024
There is no uniform approach to how enquiries commence