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  • Pension law changes from 6 April: new disclosure regulations, auto-enrolment, TUPE transfers and tax limits weblink

    Briefings | 1 April 2014

    The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 come into force on 6 April 2014.

  • Budget summary 2014: tax highlights weblink

    Briefings | 21 March 2014

    The chancellor has delivered the Budget for 2014. This briefing provides a summary of the main tax points of interest.

  • Mixed partnerships: new rules from HMRC weblink

    Briefings | 12 February 2014

    This article explores profit and loss allocations by partnerships, the special rules for AIFMs and the disposal of assets through partnerships that lead to a tax advantage.

  • Limited liability partnerships and disguised remuneration weblink

    Briefings | 14 January 2014

    HM Revenue & Customs has proposed to tighten up the rules allowing members of a limited liability partnership to be treated as self employed.

  • EMI options changes: are you prepared? weblink

    Briefings | 8 January 2014

    The crucial point about these proposed changes is that they will apply to all EMI options, not just those granted from the dates that the changes have effect.

  • Autumn Statement 2013: tax summary weblink

    Briefings | 10 December 2013

    This briefing contains a summary of the main tax points of interest with draft legislation enacting the proposed changes to be published on 10 December 2013.

  • Partnerships under pressure: part two weblink

    Briefings | 3 December 2013

    This is the second of two looks at new measures being introduced by the Revenue to crack down on what it perceives as the use of partnerships for tax avoidance purposes.

  • Partnerships under pressure: part one weblink

    Briefings | 28 November 2013

    The Revenue has announced a number of measures to crack down on what it perceives as the use of partnerships for tax avoidance purposes.

  • Has your company done its research into R&D tax relief? weblink

    Briefings | 3 June 2013

    Companies carrying out R&D-related activities and incurring general day-to-day running costs may be able to reduce their corporation tax liability by claiming relief under the R&D tax relief scheme.

  • Budget 2013: tax summary weblink

    Briefings | 22 March 2013

    This briefing from Shoosmiths provides a summary of the main tax points of interest with the draft Finance Bill to be published on 28 March.