Ideas and insights

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Tackling VAT fraud in labour provision in the construction sector
Andy Ilsley

18 December 2017

The responsibility for accounting for VAT in the construction sector is soon to change. The Government announced in the recent Budget that it will introduce measures to combat VAT fraud within the construction sector by applying the VAT ‘reverse charge’ to the sector.

More clarity on holiday pay leads to more business liability
Carolyn Brown

18 December 2017

The European Court of Justice (ECJ) determined that a worker who was discouraged from taking statutory leave is entitled to be paid for all accrued annual statutory leave untaken over the full period of his engagement, at termination of employment.

A modern approach to people management – the UK Industrial Strategy and the Taylor Review
Caroline Wood

18 December 2017

The recently published UK industrial strategy is undoubtedly ambitious in its aspirations: for the UK to become ‘the world’s most innovative economy’. It rightly recognises people as one of the five foundations for productivity, along with innovation, infrastructure, business environment and places.

Tax voice - December 2017

15 December 2017

This month’s tax voice features the latest tax charges for UK commercial properties, changes to R&D and indexation allowance.

Who is making your mind up?

15 December 2017

There are many ways of inducing people to make tax payments and complete returns. In the past HMRC relied mainly on fines and threats, but it also often now uses less aggressive tactics.

Scottish tax gets progressive

15 December 2017

The Scottish government has announced new progressive tax reform north of the border, but who are the winners and losers?

All change for commercial property?

15 December 2017

The Treasury has issued a consultation paper introducing proposals for new tax charges for UK commercial property held through international structures. The proposals could have a significant financial impact on UK investment decisions, and could conceivably put a break on property development across the country.

HMRC contacts businesses regarding new corporate criminal offence

15 December 2017

New legislation introduced in the Criminal Finances Act 2017 makes it a criminal offence for incorporated bodies and partnerships (relevant bodies) to fail to prevent the criminal facilitation of tax evasion.

Changes to R&D and indexation allowance - the good and the bad

15 December 2017

Following the Chancellor’s Budget announcements, the proposed changes to R&D tax relief and indexation allowance are examples of measures considered likely to have a significant effect – one positive and one negative - on impacted companies.

NHS Health Matters – December edition

14 December 2017

Welcome to the December edition of RSM’s Health Matters publication.