Tax

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  • Consultation on extending royalties withholding tax

    Article

    Submitted: 11 December 2017

    The Government has published a consultation document on the proposed extension of withholding tax to royalty payments connected with the exploitation of UK rights or property, which was announced in the November 2017 Budget.

  • Bringing non-resident companies within the CT regime

    Article

    Last Reviewed: 07 December 2017 / Submitted: 21 March 2017

    The Government has released proposals to bring the UK real property income of non-resident companies within the charge to corporation tax.

  • Bringing non-resident companies within the CT regime on UK property income and gains

    Article

    Submitted: 07 December 2017

    The Government has confirmed that it plans to bring non-resident companies within the scope of corporation tax on their UK property related income and gains with effect from April 2020.

  • Publication of the EU's tax black list

    Article

    Submitted: 06 December 2017

    The EU Council has released details of the first EU list of non-cooperative jurisdictions for tax purposes.

  • New Luxembourg circular on stock option plans

    Article

    Submitted: 05 December 2017

    The Luxembourg tax authorities have announced a number of changes to the tax treatment and reporting requirements affecting stock option plans.

  • Supplies of pension fund management not exempt insurance

    Article

    Last Reviewed: 04 December 2017 / Submitted: 30 November 2017

    The High Court has rejected arguments that pension fund management services either are or should be treated in the same way as exempt supplies of insurance for VAT purposes.

  • VAT, research and MiFID2

    Article

    Last Reviewed: 29 November 2017 / Submitted: 07 November 2017

    HMRC draft guidance confirms that investment research services will attract VAT post MiFID2 unless they fall within the exemption for fund management services.

  • Defined benefit pension schemes: employer input VAT

    Article

    Last Reviewed: 28 November 2017 / Submitted: 30 March 2015

    HMRC have released further guidance in relation to input VAT recovery in relation to pension schemes, dealing specifically with the recovery of input VAT by an employer in relation to a defined benefit scheme.

  • HMRC's new policy on VAT and pension schemes

    Article

    Last Reviewed: 28 November 2017 / Submitted: 26 November 2014

    HMRC have announced new guidelines on recovery of input VAT by employers in relation to occupational pension schemes and the application of the fund management exemption to defined contribution and personal pension schemes.

  • HMRC extend transitional period for employer funded pension VAT costs

    Article

    Last Reviewed: 28 November 2017 / Submitted: 06 September 2016

    HMRC have announced an extension to 31 December 2017 of the transitional period allowing employers to take advantage of the 70:30 basis of recovering input VAT associated with occupational pension schemes.

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