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Companies

23 November 2016

There haven’t been any surprises regarding corporation tax in this Autumn Statement, moreover a confirmation of the previous changes that have been announced and were already expected.

Nail in coffin for salary sacrifice

23 November 2016

Tightening up salary sacrifice arrangements from April 2017. Following the consultation, the government has moved to restrict the advantages enjoyed by salary sacrifice arrangements.

All change for non-resident landlords

23 November 2016

The government is considering bringing non-resident landlords into the corporation tax regime. This will add a layer of complexity and may increase taxable profits. There are some benefits including a potential lower rate of tax.

UK number one for business

23 November 2016

The government recommitted to its business tax road map, confirming its plan to reach the lowest rate in the G20, whilst leading the world on global reform.

Employee shareholder status axed

23 November 2016

The government has abolished the very favourable Employee Shareholder Status share scheme. Whilst existing shares will cointinue to benefit from the favourable tax treatment, new share issues will not enjoy the same benefit and will be taxed in the same way as any other employer share arrangement.

Employers

23 November 2016

Major changes for employers coming into effect in April 2017. Following the earlier promises of his predecessor the Chancellor has set out clearly the direction of travel in relation to the taxation of employees

Taxation of overseas pensions

23 November 2016

The taxation of overseas pensions received by UK residents, and payments after leaving the UK, will be overhauled. In both cases, it looks like bad news.

Emergency services sector update - November 2016
Daniel Harris

18 November 2016

Welcome to the latest emergency services sector update.

Tax voice - November 2016

17 November 2016

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

What have you done about country-by-country (CbC) reporting?

17 November 2016

The country-by-country (CbC) reporting requirement stems from one of the key principles of the OECD’s base erosion and profit shifting (BEPS) project – increased transparency.

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