Ideas and insights

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Recognising value: social impact in action
Keith Ward

29 October 2015

In challenging times it is more important than ever to understand the impact of your activities on society. Now is the time to seize the agenda before you lose the initiative.

Weekly Tax Brief - 28 October 2015

28 October 2015

In RSM’s tax brief we consider the Chancellor’s next steps following the tax credits defeat, look at the latest move to merge income tax and NI, and how the taxman wants to simplify the taxation of small companies. Plus, the VAT headache that could be on the way for businesses selling and delivering goods in the EU.

Another review of the income tax and national insurance system?

28 October 2015

The OTS has launched a new consultation looking at the ‘closer alignment of income tax and national insurance’. But the idea of merging income tax and NI has been doing the rounds for nearly a decade – so what’s changed? Well now the government is asking a slightly different question - alignment not merging. So could there be a whiff of change in the air at last?

Parcels delivering EU VAT registration problems

28 October 2015

Suppliers of e-services in the EU have had a real headache with VAT this year, and now it seems that businesses selling and delivering goods to consumers in the EU are coming under the spotlight. New guidance from the EU VAT Committee means these businesses could soon have to register and account for VAT in the member state of their customers. Not only that, but there’s also the potential of double taxation too. Time to reach for the paracetamol?

Has the tax credits defeat left the tax system vulnerable?

28 October 2015

The Chancellor has been dealt a hefty blow this week after his proposal to make major changes to the tax credits system was quashed. But with just a few weeks to go before the Autumn Statement, might raiding the tax system be the easy way to prevent his austerity plans derailing?

OTS puts small companies tax under the microscope

28 October 2015

The OTS is to look at the way in which small companies are taxed. But we’ve been here before haven’t we? Well yes, but this is the newly beefed up OTS, and it looks like the government is now prepared to sit up and consider significant reform in this area.

The global real economy - October 2015

26 October 2015

The global real economy is a bi-annual publication, which will include economic and other business insights to reflect the RSM network’s global reach and its ability to provide world-class audit, tax and consulting services to leaders of entrepreneurial, growth-focused companies around the world. This global perspective mirrors the growth of the middle market, which is expanding internationally and becoming an increasingly important piece of the global economy.

Weekly Tax Brief - 20 October 2015

20 October 2015

In this edition of RSM's weekly round-up of the most important tax news, we cover the latest developments…

Doctor, the taxman will see you now...

20 October 2015

Recent case involving a home-based anaesthetist’s journeys to hospital shows the importance of facts when determining travel costs are tax deductible.

Country-by-country reporting requires tax authorities to raise their game too

20 October 2015

The UK’s new legislation on country-by-country reporting will initially be a compliance burden for multinationals, but tax authorities will also have to raise their game to ensure that the correct amount of tax – and no more – is collected. This is a significant cultural change and a major challenge for tax administrations which do not have a great track record for international cooperation.