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New disclosure facility opened by HMRC to tackle the diversion of profits away from the UK
Andrew Hinsley

11 January 2019

HMRC believes some multi-national enterprises have cross border arrangements in place which are not consistent with the Organisation for Economic Co-operation and Development’s (OECD) transfer pricing guidelines, that result in the diversion of profits away from the UK such that profits are taxed at lower rates or not at all. These types of arrangements are targeted by the diverted profits tax (DPT) legislation, effective from 1 April 2015.

Apple’s discomfort no cause for concern in the UK middle market
David Blacher

10 January 2019

The US-China trade spat may have called a temporary truce but tariffs could soon be back on the agenda. The interwoven nature of cross border supply chains suggests that any escalation of trade barriers between these two countries will affect businesses and investors in other countries and across a range of sectors.

Keep calm and spend on

08 January 2019

What makes consumers tick? What is it that has people reaching for their wallets and which trends influence spenders? RSM surveyed over 2000 UK consumers to lift the lid on where they are flashing their cash and how businesses can entice more customers.

Consuming the facts, the evolution of dining out

08 January 2019

Consumers expect living costs to have most impact on their disposable income in the next 12 months followed by Inflation and Brexit. It seems that millennials and Gen Z are upping their saving, yet not cutting back on some pleasures to the same extent as older generations.

To travel is to live

08 January 2019

‘To travel is to live’. Little has changed since Hans Christian Anderson coined the phrase. We crave to travel, to explore and to discover. 78 per cent of UK adults go on holiday. Our quest for sun, snow or selfies is a fundamental part of our culture that prevails despite political uncertainty, economic turmoil and reality television finales.

High end, high spend - changes in retail spending

08 January 2019

What’s in a name? What is it that sways a consumer to purchase a product, buy into a business or support a service over another? How have their spending habits changed in the last year? Is brand-protectionism dead and is the endangered high street still falling behind the allure of online shopping?

Top tips for payroll tackling Gender Pay gap reporting

07 January 2019

As organisations continue to tackle the Gender Pay reports and metrics, there are a few key points to consider. Here are our top tips for payroll professionals running the reports.

An employee savings scheme which might result in a £21m NMW employers liability
Charlie Barnes

04 January 2019

A tax technicality connected to a Christmas savings scheme may result in supermarket Iceland breaching National Minimum Wage regulations. Our article explores the implications of this and other corporate activities which may result in inadvertent breaches of this complex legislation.

Employee life cycle
Caroline Wood

To get the best out of people, line managers play a crucial role throughout the ‘employee life cycle’ (the time a person has within a business). This employer, employee relationship is a powerful one which relies on a good communication flow, best efforts from all parties and plenty of natural intuition.

Large Private Company Corporate Governance and the Wates Principles
Tom McMorrow

20 December 2018

The Wates principles for large private companies have been published to help compliance with changes to Corporate Governance requirements. Contact RSM for more information.

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