Articles archives
Here in our archive you'll find a whole host of valuable articles written by our experts.
Many of the tax issues up for discussion are still relevant today so it's useful to read on and find out how your tax position, or that of your company, could be affected.
Simply register with the site for free to browse the library. Once registered you can also sign up to receive newsletters or enews regularly from us, as well as viewing all the premium content on the website.
-
Transfer pricing and investment managers
By Shiv Mahalingham
An exemption from UK taxation exists for non-residents trading in certain investments in the UK where trade is carried on through an investment manager acting as an independent agent. HMRC guidance in relation to this investment manager exemption (“IME”) has recently been revised. Shiv Mahalingham examines what this means for investment managers with UK operations.
This article first apeared in Tax Planning International - Transfer Pricing. Published by BNA International, Inc.
01-May-2007 -
PAYE – Tax/NIC Year End Issues
By Karl Vernum
The year end Return is one of the few contacts employers have with HMRC and as each individual P14 or equivalent Return is scrutinised to some extent it makes sense to ensure they are completed as accurately as possible. This article seeks to assist employers avoid pitfalls.
This article first appeared in Payroll and Human Resources. To subscribe to PHR, contact the Customer Services team on 0845 3701234
01-May-2007 -
Property hit with capital punishment
By Hira Sharma
Investors and occupiers of commercial property are among the biggest losers in Gordon Brown’s recent Budget Statement. The reason? Far reaching and fundamental changes to the UK’s system of capital allowances.
This article first appeared in Estates Gazette. To enquire about access to this article, please contact the publisher, Reed Business Information, on +44 (0)20 8652 3500.
01-Apr-2007 -
Budget 2007 – Anti-Avoidance Measures
By Bernard Sweet
Budget 2007 – Anti-Avoidance Measures; a summary of measures set out in Gordon Brown's Budget statement of 21 March 2007.
This article first appeared in Taxation. Published by LexisNexis Butterworths.
01-Apr-2007 -
A prescription for financial health
By Adam Katten
This article considers three questions concernong the sale of a business, tax planning for high interest savings, and business protection.
This article first appeared in the Jewish Chronicle.
01-Apr-2007 -
A guide to the UK REIT regime
By Hira Sharma
A practical guide to the tax efficiency of the UK REIT
This article first appeared in Tax Planning International Review. Published by BNA International, Inc.
01-Apr-2007