George Bull (Baker Tilly) considers the Labour Party’s manifesto commitment to repeal the non-dom regime
Heather Self (Pinsent Masons) examines the EU’s recently announced tax transparency package
How will a lower corporation tax rate benefit the Northern Irish economy? Eamonn Donaghy, head of tax at KPMG Belfast, explains that Northern Ireland, due to its disproportionately small private sector and shared border, is well-suited to reap the full advantages of a lower corporation tax rate.
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) cover the latest on pension fund management costs; the Budget announcement on partially exempt businesses with foreign branches; VAT on e-books; and the decision in Colaingrove.
Allan Cinnamon (Cintax the Word Ltd) reports on recent global tax treaty news, including cases involving the India/Switzerland, UK/India and Australia/Canada treaties, as well as one utilising the OECD Model Treaty non-discrimination article.
Mark Groom and Karen Toora (Deloitte) summarise the most significant employment tax changes to look out for, along with key dates for employers and employees in 2015/16.
Helen Adams and Lisa Vanderheide (BDO) set out what to do in the event of HMRC notifying a client of its intention to carry out a compliance check using ‘cross-tax working’.
Mark Middleditch (Allen & Overy) reviews recent tax developments affecting the City, including the latest proposals on tackling tax evasion and avoidance; the EU’s tax transparency measures; and recent cases illustrating the limits of the purposive approach.
Mark Boyle and Chris Lord (EY) analyse whether Leekes may make it possible in certain circumstances to claim loss relief for historic losses of the transferred trade without streaming.
Gideon Sanitt (Macfarlanes) considers the decision in Ingenious Media and when HMRC may be excused from its duty of confidentiality.