Blog19th Apr 2019
An Appendix 4 Short Term Business Visitor (STBV) arrangement provides an opportunity for employers to relax the strict PAYE requirements for individuals employed by a related overseas company who come to work in the UK for the UK company or…
View moreBlog15th Apr 2019
Whats the issue? The Pensions Lifetime Allowance Savings Limit (LTA) was originally introduced by HMRC to introduce an additional tax on the very wealthiest pensioners, or at least those who have managed to build up a significant pension fund at…
By Lynn Gracie
View moreBlog12th Apr 2019
As part of the Norwegian income tax compliance process, individuals who have worked in Norway, either offshore on the Norwegian Continental Shelf or onshore in Norway have a responsibility to complete a Norwegian income tax return.
View moreBlog9th Apr 2019
Research and Development (“R&D”) tax relief is a government initiative to try and support businesses investing in innovative activities. The relief is an attempt to support the government’s aim of increasing UK expenditure on R&D to 2.4% of GDP by…
View moreBlog8th Apr 2019
As we are nearing the end of another tax year, employers need to start turning their attention to the various ‘end of year’ returns that need to be submitted to HMRC.
View moreBlog5th Apr 2019
The world has definitely become a smaller place, but in international personal tax terms, it is bigger and more dynamic than ever.
View moreBlog2nd Apr 2019
During the mid to late 2000s, when the top rate of income tax was as high as 50%, operating as a limited company was viewed as the ‘gold standard’ in terms of tax-efficiency and shareholder protection. In the 10 years…
View moreBlog1st Apr 2019
In November 2018, my article “When companies go bust, who gets what?” went live on the AAB website. As with all these things, it had been drafted shortly before publication date, and most crucially before the Chancellor’s budget on 29…
View moreBlog26th Mar 2019
Since 2010, the government has introduced over 100 new measures to tackle tax non -compliance, which have raised some £200 billion in additional revenue. This has been helped by the global exchange of information, where over a hundred countries have…
By Lynn Gracie
View moreBlog25th Mar 2019
Self Assessment tax returns not submitted by the 31 January deadline, incur an automatic £100 late filing penalty. HMRC do not normally “dilly-dally” when issuing penalty notices, however this year is a bit different. The reason? Brexit. HMRC are anticipating…
By Lynn Gracie
View moreBlog21st Mar 2019
HM Revenue & Customs (‘HMRC’) recently announced the launch of the Profit Diversion Compliance Facility (‘PDCF’), a new disclosure facility for HMRC. This disclosure facility is aimed at helping multinationals disclose any Diverted Profits Tax (‘DPT’) or Transfer Pricing (‘TP’)…
View moreBlog20th Mar 2019
Fundraising for start-ups or early stage companies has always been a challenging task as anyone who has seen the plucky contestants enter the Dragons’ Den on the hit television programme can agree. However, with a high number of innovative and…
View more