Search

Reset
Displaying 10 of 104 results
Optional Remuneration Arrangements (‘OpRA’) and 6 April 2021

31 July 2020

Employers meeting employees’ travel expenses as they return to work as the lockdown is eased should be mindful of the tax and NIC treatment as additional charges might arise.

VAT and Stamp Duty Land Tax changes for landlords
Ian Carpenter

30 July 2020

As a result of the coornavirus pandemic, many tenants are suffering a loss of income and want to vary the terms of their lease with their landlord. Read here for details of HMRC’s announced tax changes as a measure to preserve income for landlords.

The new 2 per cent SDLT surcharge for non-residents
Adrian Benosiglio

30 July 2020

With the SDLT surcharge on overseas buyers of UK residential property announced in 2018. Find out why the surcharge was introduced, who it applies to and who it will affect

Off-payroll working – the perspective for individuals

23 July 2020

The Government believes the legislative changes will impact 170,000 individuals working through their own intermediary, such as a PSC. For these individuals, the deduction of tax and NI at source will have cash flow implications and, therefore, needs to be planned for.

What do individuals need to consider? 
IR35 - The impact to individuals providing services via Personal Service Companies
Stuart McKinnon

The Government has confirmed that it will reform the off-payroll working rules (commonly known as IR35) from 6 April 2021. This change impacts an estimated 170,000 individuals who supply their services through an intermediary, such as a personal service company (PSC), and who would be deemed employed if engaged directly.

The outcome of the Fifth Money Laundering Directive ('5MLD') and Trust Registration Service ('TRS') consultation
Adrian Benosiglio

HMRC have published the proposed regulations on Fifth Money Laundering Directive and Trust Registration Service on 15 July 2020. Find out the impact on the real estate sector.

Non-resident capital gains tax (“NRCGT”) – elections for collective investment vehicles (“CIVs”)
Adrian Benosiglio

14 July 2020


Find out how RSM can help when deciding what elections a fund and a company can enter into and the qualifying conditions that need to be met.

What does the summer statement mean for the real estate sector?
Adrian Benosiglio

10 July 2020

The Chancellor has announced several measures to kick start the economy as lockdown continues to ease. What do the changes mean, both directly and indirectly, for the real estate sector?

UK tax filing for non-resident companies
Adrian Benosiglio

01 July 2020

Find out which non-resident companies will be affected by UK tax filing, what you should submit and the key dates you should look out for.

Coronavirus and employee travel expenses: tax and NIC considerations

26 June 2020

Employers meeting employees’ travel expenses as they return to work as the lockdown is eased should be mindful of the tax and NIC treatment as additional charges might arise.

Pages