Practitioners Zone continued
- Article Dates:
- 2017
- All Months
Displaying Matches 1 thru 16 of 125 Found. NEXTLAST
It's well known that spread betting profits are free of tax. This is because for tax purposes spread betting profits are classed as income arising from gambling activities. As gambling income the profits would therefore be fully exempt from UK income tax, national insurance and Capital Gains Tax ('CGT'). However is this always the case?...
In this Practitioner Zone report we look at the new beneficial ownership register and how this will affect offshore companies and trusts...
In this Practitioner Zone report, we look at tax issues arising from the recent Scottish Budget...
Increases in employment income tax and NICs charges for employees and employers may arise as a result of recent changes to the taxation of flexible benefit packages and salary sacrifice arrangements. We look at the changes in the Practitioner Zone report...
In this Practitioner Zone report we look at the proposals for the extension of withholding tax on royalties with effect from April 2019. This is based on the consultation papers issued at the Autumn Budget and the follow up paper on December 1, 2017...
In a recent case, the High Court has quashed an information notice given by HMRC to a non-UK resident taxpayer. In this Practitioner zone report we look at the background and impact of the case...
In the Autumn budget, the chancellor, announced that from 1 March 2019, SDLT returns will need to be filed, and any duty paid, within 14 days. This reduces the time limit by more than half. In this Practitioner Zone report we look at why...
The Trust Registration Service requires trustees of trusts with UK tax liabilities to be registered. The deadline for trustees of trusts that have never registered with HMRC, but incurred a tax liability during the 2016/17 tax year, has been extended from the 5 December 2017 to the 5 January 2018.Z...
In this Practitioner Zone report we look at an example for how the new Trust Registration Service will apply to the purchase of property in a trust...
We are currently in a two year window expiring on 5 April 2019 where individuals can rearrange their overseas mixed cash funds so that they can be separated into their constituent parts...
HMRC has amended its previous guidance on the treatment of a class of beneficiaries for the purposes of the new trust register. In this Practitioner Zone report we look at the amended treatment...
The new non dom rules are now in force, and its been confirmed that they take retrospective effect from April 6, 2017....
The UK Government intends to tax gains realised by non-UK resident investors in UK real estate that accrue from April 2019. In this Practitioner Zone report we look at the proposals in more detail...
It was announced in last weeks Budget that the UK will create a new extra-territorial royalty withholding tax charge targeting low taxed overseas royalties paid in connection with sales of goods or services to UK customers....
The Government has confirmed that non-resident companies will be subject to UK corporation tax (rather than income tax)...
In this Practitioner Zone report we take a look at the proposals to introduce a new tax charge for non residents on disposal of UK immovable property, and in particular at the multiple rebasing rules and the new "single regime" for disposal of all UK property (both residential and non-residential)...