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23 April 2014

Tax does have a bearing on where we locate our business – say CEOs

By Mary Monfries A country's tax regime has a definite impact on where international companies choose to locate. In our recent report, Building trust and growth 63% of the 1,344...

17 April 2014

A new approach to transfer pricing management

By Sophie Brown Tax is featuring more prominently in the public domain than at any time in the last decade. As a result, senior management have become more interested in...

25 March 2014

Base Erosion and Profit Shifting: while fundamental treaty reform may take time, it’s likely to be preceded by more immediate change

By Mike Cooper As part of its ongoing Base Erosion and Profit Shifting (BEPS) project, the OECD has published a draft paper detailing proposed changes to its model tax treaty....

20 March 2014

Business rates cash flow improvement

Ratepayers can now request rate bills to be paid over 12 instalments, rather than the usual 10 The Government have recently confirmed a change in the rules covering the payment...

19 March 2014

A 'swings and roundabouts' Budget

By John Hawksworth This was a cautious 'swings and roundabouts' Budget at the macroeconomic level, but did find room for some positive measures at the micro level to helps exports,...

Turning words into miles. How far did George get?

We look at how far you would get by car, driving from Westminster for the duration of the Chancellors' Budget speeches through the years.

Personal tax measures

By Alison Hill The rise in personal allowance will provide a little help to a very large number of people. The increase in the 40p rate will give only a...

Measures to tackle tax avoidance

By Simon Wilks Most of the budget measures on avoidance were expected. The most significant is confirmation that the ‘Accelerated Payments’ provision will become law in FB 2014. The Chancellor...

Taxation of high value UK residential property

By Ros Rowe The Government has announced the extension of the mansion tax to homes over £500,000 bought through a corporate envelope. The Chancellor is now using last year's punitive...

Our reaction to the Budget 2014

By Kevin Nicholson There were lots of positive messages on growth and exports but this was a bit of a scattergun Budget . The Chancellor was trying to address all...

The UK Budget - did you know

By Alex Henderson Some interesting facts about the UK Budget, before the Chancellor starts his speech: The word ‘budget’ comes from the old French word ‘bougette’ meaning little bag, but...

14 March 2014

UK economy - on the road to recovery

Ahead of the Chancellor's Budget announcement on March 19, we've launched our latest edition of the UK Economic Outlook report which helps to set the economic backdrop against which the...

12 March 2014

Tax transparency - what is fair tax?

Momentum continues to build around tax transparency. We're seeing more and more companies voluntarily providing clearer information on their tax affairs, and this can only be a good thing. But...

05 March 2014

Budget 2014

What can we expect when the Chancellor of the Exchequer stands up to deliver his fifth (and penultimate) Budget of this Parliament on 19 March? Since his first (emergency) Budget...

06 February 2014

Senior Accounting Officer legislation – putting tax on the boardroom agenda

By Ray Farnan The Senior Accounting Officer (SAO) legislation was introduced in 2009 and according to HMRC, tax should be on the boardroom agenda. Now I’ve heard a full range...

27 January 2014

50p tax: any debate on income tax needs to be part of wider review of UK tax system

Kevin Nicholson, Head of Tax at PwC, said: "The 50p tax debate is highly emotive, but it's a distraction from a more important issue. Any change to income tax needs...

20 January 2014

Old UK GAAP is dead. Long live new UK GAAP! – the impact for you

If you’re operating under the current UK GAAP, there’s an important deadline approaching. From 1 January 2015 all companies currently using UK GAAP will need to change to the new...

07 January 2014

Non-UK resident landlords – don’t miss your filing deadline

If you're a non-UK resident holding UK property via an offshore company, don't forget that you need to self-assess your 2012/13 UK property business profits, including profits of furnished holiday...

17 December 2013

Don't lose out on price when selling a property

By Alf Orban If you’re the owner of a commercial property and are thinking of selling in the future, there are some important changes coming into effect which you need...

12 December 2013

Explaining tax isn't easy

By Tom Dane Not long ago if I told a friend I worked in tax, they tended to change the subject. How things have changed. These days I usually face...

Building on solid foundations – making sure you’re eligible for principal private residence relief

By Katherine Bullock In the Autumn Statement on 5 December 2013, the Chancellor announced a reduction in the final period of exemption for principal private residence relief (PPR). This could...

10 December 2013

Finance Bill - new rules for partnerships tougher than expected

By Mark Saunders The new rules for partnerships are tougher than expected. Partners will have to satisfy at least one of three tests to prove they are true partners in...

05 December 2013

People who start work today won't get their state pension until they're age 72

By Ed Wilson Linking the state pension age to life expectancy means we could easily see people having to wait many more years before they get their state pension. In...

Property change will affect divorcees or anyone who sells house and doesn't buy immediately

By Alex Henderson The £9bn of measures to counteract avoidance and evasion was one of the more striking notes in the Statement. But the detail shows this is actually a...

Support for renewables energy remains unchanged

By Ronan O’Regan There have been a significant amount of announcements over the past few days for energy, so today’s statement just reiterated those. For consumers, there are some immediate...