Tax voice - January 2016

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

The Scottish perspective - Budget update

20 January 2016

Despite the view that the Scottish Budget was perceived to be a non-event, there is still a lot to consider…

Forward to a digital future

20 January 2016

Utopia or dystopia, your digital tax future is approaching fast. More news on the tax system updates.

Pensions: after 6 April 2016

20 January 2016

The government has announced significant changes for those with high income saving into pension plans. What are the options after 6 April 2016?

Changes to permanent establishment

20 January 2016

The OECD’s BEPS project and the UK’s diverted profits tax serve as a game changer as to when companies must recognise a taxable presence in a country. Many groups may wish to change their structures in response.

What new changes are expected for the Customs Duty Code?

20 January 2016

The current Customs Code is over 20 years old and a modernised code known as the Union Customs Code (UCC) is being introduced from 1 May 2016.

The Patent Box rules are changing

13 June 2016

The new rules are less favourable; however, the old regime can still apply if appropriate action is taken in time.