released a consultation on certain aspects of the taxation of interest. Included in that consultation were proposals: (i) to remove in certain intragroup situations the exemption from the UK's 20% withholding tax on interest known as the "quoted Eurobond" exemption, (ii) to treat "short" int...
The taxation of remuneration arrangements involving employee benefit trusts (EBTs) has been the subject of investigation by HMRC for over ten years, with one of the first reported decisions inSempra Metals v IRC[2007] STC 1559. It has recently been cast back into the spotlight with the high ...
Myrtle Lloyd, HMRC’s Director General for Customer Services, said, “We want to help customers get their tax returns right first time which is why we have produced a wealth of online resources and guidance to support them every step of the way. “Just search ‘Self Assessment’ on ...
which sets the software standards and governance structures enabling the implementation of open banking, said: “This will also serve to deliver on ministers’ policy intentions to increase the overall capability of and competition in the UK’s banking and payment systems.” ...
摘要: Taxation is playing a significant part in the gene 年份: 2015 收藏 引用 批量引用 报错 分享 求助全文 通过文献互助平台发起求助,成功后即可免费获取论文全文。 请先登入相似文献Liability to Pay Interest: Use Value and Time Value (Littlewoods v HMRC ) A common law claim to recover the time...
The expertise of ACCA members and in-house technical experts allows ACCA to provide informed opinion on a range of financial, regulatory, public sector and business areas, including taxation (business and personal); small business; pensions; education; and corporate governance and corporate social ...
How Does HMRC Treat The Taxation Of Key Man Insurance? The taxation of keyman insurance is a topic that many businesses struggle to understand and it can be a bit of a minefield. “We’d love to tell you that there’s a simple yes, but unfortunately, that’s just not the case” ...
HMRC also reported figures on Mutual Agreement Procedure (MAP) cases relating to transfer pricing and permanent establishment issues. The number of MAP cases has doubled since 2020/2021, which suggests there is a significant increase in cases where MNEs are seeking relief from double...
Taxation of DeFi Transactions Staking & Lending Crypto HMRC's updated Cryptoasset Manual outlines tax implications for DeFi transactions: Disposal for Tax Purposes: Lending or staking cryptoassets and receiving other tokens is considered a disposal if the beneficial interest is transferred. Capital Gains...
John Cullinane, director of public policy at the Chartered Institute of Taxation, a professional body, says it would be an “obvious win” if tens of thousands of companies provided the data for tax returns, rather than millions of individuals. ...