Ideas and insights

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Transfer pricing - why size matters
Ken Almand

Watch our latest video to discover why the size of your business does matter, when transfer pricing comes into play.

Transfer pricing, Brexit and the US election
Ken Almand

Although it might be too soon to understand the implications of Brexit and the US election, there may be some advantages, especially when it comes to your transfer pricing strategy. Watch our video to discover the compliance challenges and opportunities for your business.

Festive fears for taxpayers as HMRC launches pre-Christmas 'nudge' campaign

21 December 2016

We have commented in the past on some of HMRC’s poorly thought-out 'nudge' letter campaigns.

Is the UK doing a U-turn on BEPS?

21 December 2016

Whilst the UK has been a strong proponent of the BEPS recommendations generally, there are indications that the UK will not adopt all the measures designed to clamp down on the artificial avoidance of permanent establishment (PE) status. What does this mean for the future implementation of BEPS?

Guilty unless proved innocent?

21 December 2016

HMRC’s Your Charter states in its very first paragraph “We’ll treat you even-handedly with courtesy and respect. We’ll presume that you are telling us the truth unless we have good reason to think otherwise”.

VAT how did the 'fiscal theme park' get so complicated?

21 December 2016

'VAT will be a simple tax on the supply of goods and services', but in the nigh on forty-five years since Anthony Barber, Chancellor of the Exchequer made that statement, the application of VAT has turned out to be anything but simple. Indeed for many, the only ‘simple’ thing about VAT is how to spell it, but the Office of Tax Simplification could change this.

More control but not much action

21 December 2016

The first Scottish Budget had been eagerly awaited since the Scottish Parliament received additional devolved tax raising powers in the Scotland Act 2016. Would the Scottish government take the opportunity to increase taxes across the board? At the highest rate? Would they decide to introduce additional rate bands? The answer is no, so what did they change and what are the implications?

What do Apple's tax and Brexit have in common?

21 December 2016

In the case of Apple’s tax, in one of the most contentious tax decisions which I can remember the European Commission has demanded that Ireland should claw back €13 billion of state aid from Apple, on the basis that Ireland entered into a special tax deal with Apple.

Weekly tax brief - 21 December 2016

21 December 2016

In this week’s tax brief, we ask what Apple’s tax and Brexit have in common. We express concern that HMRC is straying from its charter principles to a point where taxpayers may be treated as guilty unless proved innocent. We look at tax developments in Scotland and Wales, and consider the implications of tax divergence across the UK. We also question whether the UK is doing a U-turn on BEPS. In addition, we consider how the latest “nudge” campaign from HMRC risks scaring taxpayers this Christmas and unpick how VAT got so complicated. All this and more in Tax Brief.

The global real economy - November 2016

21 December 2016

In this edition, RSM’s Chief Economist in the US, Joe Brusuelas and fellow RSM leaders from UK and Ireland share insights and analysis on topics such as Brexit, the Trans-Pacific Partnership and the Irish budget.