Two new offences in relation to tax evasion have come into operation as a result of the Criminal Finances Act (CFA) 2017. They cover the corporate facilitation of tax evasion within the UK, and a similar sanction for overseas offences.
Do you know how an employee share scheme can benefit your
business? Download our latest factsheet for information on the most common forms of tax favoured schemes and to better understand which one is right for your business.
Download our Liechtenstein Disclosure Facility (LDF) factsheet for information on the disclosure facility and in order to understand whether or not this is the best course of disclosure for you.
This document sets out to summarise the split year treatment under the Statutory Residence Test (SRT). It is a summary of key points intended to provide general guidance and should be read in conjunction with our ‘Statutory Residence Test’ summary sheet.
For the first time outside of the National Insurance system, employer pension contributions are becoming mandatory. Our financial management specialists can help assist you in preparing your business for auto enrolment and ensure you comply with all your duties as an employer. Published on 5 April 2014 Auto-enrolment
Research and development tax relief is an incentive from the government to encourage companies to invest in research and development activities. There is a common misconception that these incentives are aimed only at the technology sector, however, that is certainly not the case. This document outlines how research and development tax relief is more widely available than most companies realise.
With the current government wanting to be seen as tackling tax avoidance and in particular the use of offshore structures, we have seen a series of measures designed to alter the behaviour of non-resident investors in UK property. Read our fact sheet for information regarding these measures which include Inheritance Tax, Income Tax, Stamp Duty […]
Bitcoin is usually described as a virtual currency and has taken the financial spotlight this year. Whilst you may have heard the term banded around, there are few people who understand the tax and VAT implications of the currency, which is yet to be regulated by the government.
The introduction of the statutory residence test provided much needed certainty to an area of law that was unduly complex and lacking clarity. This document is a brief summary of some very detailed provisions – the HMRC guidance alone stretches to 105 pages.