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Netflix investigated by UK taxman – what’s the real story?

05 December 2018

News that film-streaming giant Netflix is being investigated by HMRC might be seen as another example of US tech giants being caught out after bending the rules. After all, the critics say, with reported UK revenues of only £23.9 million and profit before tax of £1.1 million, there must be something wrong. To quote the Gershwin song 'It Ain’t Necessarily So'. We delve behind the headlines.

Digital services tax – Is it worth the gamble?

03 December 2018

The new digital services tax (DST) will add compliance duties on the taxpayer, and there is a substantial risk that it will introduce more complexity to the UK tax regime. Discover how businesses may face uncertainty as they struggle to define if their activities fall within the scope of DST.

Ashleigh Pinto

Senior HR Consultant

Ashleigh is an experienced HR generalist with proven capability across multiple HR disciplines, including, employee relations, HR Compliance and supporting and facilitating change strategies. She has supported a variety of companies ranging from smaller ‘owner managed’ business through to large US corporates, managing and facilitating redundancy programmes, the closure of offices, and company restructures.

The new further and higher education SORP – what’s changed?
Stephanie Mason

27 November 2018

Following the triennial review of FRS 102 the new further and higher education SORP (SORP 2019) has been issued. All further and higher education institutions in the UK this new statement of recommended practice (SORP) must be adopted for periods beginning on or after 1 January 2019. To learn more about the updated practice click here to find out more.

Government won’t stop at Google
David Blacher

22 November 2018

David Blacher, partner and national head of TMT at RSM predicts that whilst the short to medium term measures of the Digital Services Tax are targeted at global on-line businesses, the same tax system will, eventually, catch up with most tech companies.

Higher education risk register analysis
Lisa Randall

12 November 2018

The higher education sector is in transition, and in many respects experiencing one of its greatest periods of change, originating from a multitude of factors. RSM has undertaken a further analysis of higher education institutions’ strategic risk registers enabling readers to compare your higher education institutions risk profile with others and consider potential future risks.

Bart Sommerville

Partner

Bart helps lead the RSM valuation team. His expertise is the valuation of private businesses, debt capital and equity capital; intangible assets such as IP, brands, and contracts; and certain derivatives. His advice is used for a variety of transactional, dispute, and financial reporting purposes.

What does Budget 2018 mean for TMT businesses

01 November 2018

The Budget contained much of interest for companies operating in the TMT sector. This article is a summary of the main points though, as ever, there are many points of detail that will need to be worked through as more materials become available in the forthcoming days and weeks.

Lenders and directors at risk from insolvency changes

30 October 2018

Find out how lenders and directors could be at risk from insolvency changes in this year’s Budget Announcement. For information or advice click here.

Digital services tax

29 October 2018

The Government targets large multinational digital businesses, introducing from 2020 a tax on UK related revenues. The Government will continue to cooperate with efforts internationally to devise a fairer way of taxing the digital businesses, but this proposal puts a marker down internationally while sending a political signal domestically.

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