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TOMS in a post-Brexit world
Sandy Cochrane

17 September 2018

With many tour operators unsure about how Brexit will affect the Tour Operator Margin Scheme (TOMS), and guidance from HMRC leaving the matter unclear, a couple of recent cases highlight areas that may have potential implications. We’ve summarised the two Advocate General (AG) opinions released in this article.

Holiday season delivers boost for GB eating-out market

17 September 2018

Britain’s managed pub and restaurant groups saw collective like-for-like sales edge up 0.6 per cent in August, latest figures from the Coffer Peach Business Tracker show - with more mixed weather bringing better news for the country’s casual dining chains.

Emergency services sector update - September 2018
Daniel Harris

17 September 2018

Welcome to RSM’s latest emergency services sector briefing which provides a useful source of insight into recent developments and publications affecting the sector.

Financial instruments with characteristics of equity consultation (IAS 32)
Paul Merris

14 September 2018

The International Accounting Standards Board (Board) has published a Discussion Paper on how companies issuing financial instruments should classify them in their financial statements.

Do we need to reform stamp duty land tax again?

14 September 2018

Stamp duty land tax is paid on land transactions in England and Northern Ireland (Scotland and Wales have different provisions ). Recent years have seen a number of changes to SDLT as it applies to residential property, with the majority resulting in higher charges.

Is LBTT helping to extend property ownership?

14 September 2018

It is now more than three years since land and buildings transaction tax (LBTT) was introduced in Scotland to replace stamp duty land tax (SDLT). Prior to its introduction on 1 April 2015, the structure and rates of the tax were published in November 2014. This encouraged a review of SDLT and significant changes were introduced in the rest of the UK in December 2014. The impact these changes have made south of the border has been widely reported.

Change to capital gains tax obligations for property

14 September 2018

The Government published draft clauses for Finance Bill 2018-19 on 6 July 2018. The published material included draft legislation relating to the taxation of capital gains on property; notably a change to the reporting and payment on account obligations for UK resident individuals and trustees with residential property gains. The changes will take effect for disposals on or after 6 April 2020, in line with announcements made at Budget 2017.

Tax voice - September 2018

14 September 2018

Welcome to September's edition of tax voice, a monthly round-up of the most important tax news.

Is there a future for HMRC transfer pricing agreements?

14 September 2018

HMRC recently published its transfer pricing and diverted profits tax (DPT) statistics for 2017/18. The statistics may provide insight into changes in taxpayer behaviour in the area of transfer pricing.

Don't slip up around whistleblowing
Jonathan Pepper

12 September 2018

Historically, whistleblowing and policies around it has been more embedded in financial services than other industries, with FCA requirements around an 'effective risk management system' outlining policies and procedures around whistleblowing and the whistleblower themselves. But are firms adhering to the FCA handbook to pay lip service, or are incidents being taken seriously?

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