How might Brexit affect UK tax policy?

Brexit & Economy How might Brexit affect UK tax policy?

5y Santhie Goundar

How might Brexit affect UK tax policy?

Nearly two years after the UK voted to leave the European Union, it is still not totally clear what impact Brexit will have on Britain. However, one a...

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Corporation tax losses – your newly flexible friends

Corporate Tax Corporation tax losses – your newly flexible friends

6y Emma Rawson, ATT Technical Officer

Corporation tax losses – your newly flexible frien...

What should you consider when it comes to preparing tax accounts and corporation tax returns under the new rules? Read More...

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HMRC large business tax enquiry duration rises to 3 years

Corporate Tax HMRC large business tax enquiry duration rises to 3 years

6y Emma Smith, Managing Editor

HMRC large business tax enquiry duration rises to ...

In 2016-17, the average length of time to settle a tax investigation rose to 34 months, up from 31 months in 2015-16. The tax authority has also incre...

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SMEs paying higher rate of corporation tax than big businesses

Corporate Tax SMEs paying higher rate of corporation tax than big businesses

6y Alia Shoaib, Reporter

SMEs paying higher rate of corporation tax than bi...

Moore Stephens calls upon the government to consider re-introducing a corporation tax discount for the SME sector Read More...

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Big names, little tax: Airbnb, Facebook, Kellogg’s, eBay

Corporate Tax Big names, little tax: Airbnb, Facebook, Kellogg’s, eBay

6y Alia Shoaib, Reporter

Big names, little tax: Airbnb, Facebook, Kellogg’s...

Global corporations are under increasing scrutiny over how much corporation tax they pay. So who are the latest big names hitting the headlines over t...

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New trading allowance: simplicity, but not as we know it

Administration New trading allowance: simplicity, but not as we know it

6y Emma Rawson, ATT Technical Officer

New trading allowance: simplicity, but not as we k...

Although the concept of a £1,000 tax-free allowance sounds very simple, there are a number of complexities of which taxpayers and advisers need to be ...

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EU divided over radical tax reforms targeting tech giants

Corporate Tax EU divided over radical tax reforms targeting tech giants

6y Alia Shoaib, Reporter

EU divided over radical tax reforms targeting tech...

The EU is deeply divided over how to increase the tax take from tech giants such as Google, Apple and Amazon, who have recently come under fire for be...

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‘Improve rather than lose’ disincorporation relief, tax body urges

Administration ‘Improve rather than lose’ disincorporation relief, tax body urges

6y Austin Clark, Editor

‘Improve rather than lose’ disincorporation relief...

Introduced in April 2013, fewer than 50 claims had been made by March 2016 for this little used tax Read More...

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How to educate your clients about tax avoidance

Corporate Tax How to educate your clients about tax avoidance

6y Clear Books | Sponsored

How to educate your clients about tax avoidance

To avoid falling foul of HMRC's tax crackdown, small businesses now have to be much more vigilant when it comes to tax matters, and it's an ideal oppo...

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CGT clampdown nets HMRC £124m – but could lead to increase in use of avoidance schemes

Corporate Tax CGT clampdown nets HMRC £124m – but could lead to increase in use of avoidance schemes

6y Austin Clark, Editor

CGT clampdown nets HMRC £124m – but could lead to ...

Law firm warns that HMRC focus on entrepreneur’s relief could prompt increase in avoidance scheme usage Read More...

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‘Google tax’ nets HMRC £281m

Corporate Tax ‘Google tax’ nets HMRC £281m

6y Emma Smith, Managing Editor

‘Google tax’ nets HMRC £281m

Diverted profits tax revenue collected by HMRC in 2016-17 totalled £281m, leaping from £31m collected in the previous year, according to data released...

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Should I incorporate my buy-to-let business?

Corporate Tax Should I incorporate my buy-to-let business?

6y Emma Rawson

Should I incorporate my buy-to-let business?

Emma Rawson, technical officer with the Association of Taxation Technicians, looks at the pros and cons of incorporation Read More...

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R&D incentives: How businesses can reap the rewards of innovation

Corporate Tax R&D incentives: How businesses can reap the rewards of innovation

6y Sam Swansborough

R&D incentives: How businesses can reap the re...

Only 10% of eligible business in the UK currently claim R&D tax relief. So, which business qualify for R&D tax credits, and what does a succes...

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OTS report: Corporation tax should follow accounts

Corporate Tax OTS report: Corporation tax should follow accounts

6y Alia Shoaib, Reporter

OTS report: Corporation tax should follow accounts

The report suggests a wide range of reforms focussed on bringing together corporation tax and accounts, including creating five year roadmap for CT re...

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Does the Taylor Review sufficiently address the gig economy?

Corporate Tax Does the Taylor Review sufficiently address the gig economy?

6y Alia Shoaib, Reporter

Does the Taylor Review sufficiently address the gi...

The findings of the Taylor Review have now been published, closely looking at employment law, employment tax and how current regulations should adapt ...

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HMRC tax evasion assistance requests double in five years

Corporate Tax HMRC tax evasion assistance requests double in five years

6y Emma Smith, Managing Editor

HMRC tax evasion assistance requests double in fiv...

In 2012, HMRC made 591 requests to foreign governments. In 2016, this number stood at 1096, a 7% increase on 1025 requests made in 2015 Read More...

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Q&A with the Financial Secretary to the Treasury

Corporate Tax Q&A with the Financial Secretary to the Treasury

6y Emma Smith, Managing Editor

Q&A with the Financial Secretary to the Treasu...

Accountancy Age speaks to Mel Stride, the new Financial Secretary to the Treasury, about Making Tax Digital, what to expect from the Summer Finance Bi...

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Guide to the UK corporate tax system

Corporate Tax Guide to the UK corporate tax system

6y Emma Smith, Managing Editor

Guide to the UK corporate tax system

Welcome to the Accountancy Age guide to the UK's corporate tax system. The guide provides a detailed overview of the regime, including rates, incentiv...

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Tax planning: Don’t count on the status quo

Corporate Tax Tax planning: Don’t count on the status quo

6y Emma Smith, Managing Editor

Tax planning: Don’t count on the status quo

Without a clear mandate to proceed, the government’s position could become untenable – potentially leading to a change of government, and tax policy R...

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Brexit: What's next for VAT?

Corporate Tax Brexit: What's next for VAT?

6y Alia Shoaib, Reporter

Brexit: What's next for VAT?

Brexit negotiations have now begun, and the clock is ticking until the UK leaves the EU on 29 March 2019. But, what does this all mean for the UK's VA...

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Webinar: General Election 2017 – What happens now?

Corporate Tax Webinar: General Election 2017 – What happens now?

6y Emma Smith, Managing Editor

Webinar: General Election 2017 – What happens now?

Join us exactly one year on from the Brexit referendum on 23 June at 10:30am for an Accountancy Age webinar in which we discuss what it all means for ...

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Making Tax Digital: What might HMRC’s penalties model look like?

Corporate Tax Making Tax Digital: What might HMRC’s penalties model look like?

6y Alia Shoaib, Reporter

Making Tax Digital: What might HMRC’s penalties mo...

The system of late submission and late payment penalties is due to go into effect in April 2019 after a year-long grace period Read More...

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DUP deal: What’s likely to be on the agenda?

Corporate Tax DUP deal: What’s likely to be on the agenda?

6y Emma Smith, Managing Editor

DUP deal: What’s likely to be on the agenda?

With Theresa May seeking the DUP's backing to form a minority government, what are the key issues likely to be on the agenda for the negotiations? Rea...

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Global tax avoidance convention set to be signed by over 60 jurisdictions

Corporate Tax Global tax avoidance convention set to be signed by over 60 jurisdictions

6y Emma Smith, Managing Editor

Global tax avoidance convention set to be signed b...

The convention is designed to implement a minimum standard to prevent against treaty abuse and strengthen mechanisms for dispute resolution Read More...

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Markets expected to respond positively to US policy changes

Corporate Tax Markets expected to respond positively to US policy changes

6y Alia Shoaib, Reporter

Markets expected to respond positively to US polic...

Markets can be expected to respond positively to US policy changes on the horizon, according to investment director at a boutique investment business ...

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Condensed Finance Bill provides opportunity to ‘rethink’ micro-enterprise allowances, says ATT

Corporate Tax Condensed Finance Bill provides opportunity to ‘rethink’ micro-enterprise allowances, says ATT

6y Alia Shoaib, Reporter

Condensed Finance Bill provides opportunity to ‘re...

The ATT had previously expressed concern that the legislation was overly complex and created unnecessary complications within the practical working of...

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Patent Box scheme saves businesses record high of £875m in corporation tax

Corporate Tax Patent Box scheme saves businesses record high of £875m in corporation tax

6y Alia Shoaib, Reporter

Patent Box scheme saves businesses record high of ...

Introduced in 2013 to encourage R&D investment, the scheme allows UK businesses to pay only 10% corporation tax on profits derived from any UK or ...

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