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Wellcome Trust decision on reverse charge
Steve Hodgetts

25 October 2018

The First-tier Tribunal (FTT) has released a decision concerning the application of the reverse charge when in the case of Wellcome Trust Limited (WTL) payments were made to overseas investment managers relating to WTL’s non-business activities, ie the buying and selling of shares.

FRC guidance on the Strategic Report
Danielle Stewart OBE

24 October 2018

The Financial Reporting Council (FRC) has updated its Guidance on the Strategic Report to reflect new requirements on compliance with Section 172 and to align with the 2018 UK Corporate Governance Code.

Changes to Companies Act impact reporting
Carolyn Brown

24 October 2018

Changes to the Companies Act 2006 and the Companies (Miscellaneous Reporting) Regulations 2018 mean new company reporting requirements for financial years starting on or after 1 January 2019.

Is entrepreneurs’ relief on the chopping block?

19 October 2018

With the Resolution Foundation think tank recently expressing the view that the UK’s entrepreneurs’ relief is ‘quite likely the worst tax relief in the UK,’ is it possible that the Chancellor might reach a similar conclusion and introduce changes in the forthcoming Budget?

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Global corporate tax rates - is the race to the bottom finally over?

19 October 2018

The latest report on tax policy reform from the OECD suggests that while there is still an international trend for corporate income tax rate cuts, countries with historically high CIT rates, such as France and most notably the United States, have recently been leading the field.

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Withholding taxes on interest and royalties post-Brexit

19 October 2018

The tax treatment of intra-group interest and royalties payments between UK and EU companies may be impacted by the UK leaving the EU.

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Taxpayer success in capital allowances tribunal case

19 October 2018

As demonstrated in the recent SSE Generation tax tribunal case, HMRC’s opinion on capital allowances eligibility may not be correct.

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Tax voice - October 2018

19 October 2018

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

Key considerations to model ahead of Brexit
Simon Hart

Discover key financial and operational considerations for your business to prepare for Brexit including; licences and restrictions, supply chain, banking, budgetary, productivity and efficiency, macro, and talent.

What investors want from performance metrics reporting
Danielle Stewart OBE

17 October 2018

If you are keen to attract investment you should pay particular attention to how you report on performance metrics. Investors may assess metrics from a number of sources including: the annual report, investor presentations, preliminary announcements and sustainability reports, as well as other communications.

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