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Tax Publications Library The initial listing below shows our most recent
additions. Most are in Acrobat Portable Document Format (PDF). For
help viewing PDFs please see here. Weekly Tax Briefing 6 July 2009
Published by: Tax
July 2009
UK
A weekly newsletter which covers the latest issues in taxation and government announcements relating to tax matters.
XBRL filing – Are you ready?
Published by: Tax Compliance Services
June 2009
UK
HMRC has mandated the filing of UK company accounts and Corporation Tax Returns in XBRL electronic format. Are you ready?
Senior Accounting Officers Certification of Tax Accounting Arrangements - Are you ready?
Published by: Tax Compliance Services
June 2009
UK
In draft legislation due to come into effect this summer, Senior Accounting Officers (SAO) of approximately 2,000 of the largest companies in the UK are to be held personally responsible for the adequacy of tax accounting arrangements. For the first time, there will be a legal obligation to attest to how robust the end to end tax processes are.
Weekly Tax Briefing 29 June 2009
Published by: Tax
June 2009
UK
A weekly newsletter which covers the latest issues in taxation and government announcements relating to tax matters.
Euro Tax Flash
Published by: Tax
June 2009
UK
On 18 June 2009, the European Courts of Justice (ECJ) issued a decision in the case of Aberdeen Property Fininvest Alpha Oy and the Finnish tax authorities.
Weekly Tax Briefing 22 June 2009
Published by: Tax
June 2009
UK
A weekly newsletter which covers the latest issues in taxation and government announcements relating to tax matters.
Restructuring operations and contractual arrangements under OECD business restructuring
Published by: Tax Advisory Services
June 2009
UK
The purpose of this article is to delineate the guiding principles and approaches that can be used in a depressed/recessionary economy whilst respecting the Arm’s Length Principle (ALP) underpinning the OECD Guidelines and OECD Draft.
KPMG VAT Alert - Tellmer
Published by: Indirect Tax
June 2009
UK
C-572/07 RLRE Tellmer Property ECJ Judgment - liability of separately invoiced cleaning of common parts
Weekly Tax Briefing 15 June 2009
Published by: Tax
June 2009
UK
A weekly newsletter which covers the latest issues in taxation and government announcements relating to tax matters.
Rank group plc analysis
Published by: Indirect Tax
June 2009
UK
Rank group plc analysis
Tax Qualified UK Sub-Plans
Published by: People Services
June 2009
UK
Overseas parented groups should consider granting tax-qualified share options under an HMRC approved company share option plan (CSOP) in the UK. CSOP options are generally not subject to income tax or national insurance contributions, offering real tax advantages to UK participants.
Weekly Tax Briefing: w/c 1 June 2009
Published by: Tax
June 2009
UK
A weekly newsletter which covers the latest issues in taxation and government announcements relating to tax matters.
Weekly Tax Briefing 1June 2009
Published by: Tax
June 2009
UK
A weekly newsletter which covers the latest issues in taxation and government announcements relating to tax matters.
Insight Tax - Spring 2009
Published by: Tax Advisory Services
June 2009
UK
The content of this newsletter surrounds some topical tax issues. It adds some insight into the new worldwide debt cap rules and the new foreign profits regime which together make up some of the most significant changes the UK corporation tax system has seen in recent years. Furthermore the newsletter also discusses some of the key tax considerations of debt to equity conversions, which we are now seeing more frequently as highly geared companies seek to ease the burden of restructuring their debt.
IPT Compliance Reviews and Healthchecks
Published by: Indirect Tax
June 2009
UK
KPMG’s IPT Compliance Reviews & Healthchecks can help you to be IPT compliant and help protect your reputation and status in the market.
Global IPT Compliance
Published by: Indirect Tax
June 2009
UK
To ensure that your IPT compliance achieves a high level of accuracy, we can help you gather and maintain bespoke tax rate data for your insurance products and also offer you the latest regulatory information for the countries in which you cover risks.
UK IPT Compliance
Published by: Indirect Tax
June 2009
UK
UK IPT Compliance is designed to assist you with all you need to know about UK IPT and so help you fulfi l your compliance obligations.
KPMG's IPT Connect
Published by: Indirect Tax
June 2009
UK
IPT Connect is a tailored compliance solution that assists captive insurers writing insurance business across Europe (and globally) to meet their fi ling obligations with the relevant tax authorities.
Mergers & Acquisitions and IPT
Published by: Indirect Tax
June 2009
UK
The liability to account for IPT to the tax authorities will usually rest with the insurer. Any M&A transaction involving insurance companies should therefore include a review of potential IPT exposures as part of the due diligence process.
KPMG's IPT Compliance Service
Published by: Indirect Tax
June 2009
UK
KPMG’s IPT Compliance Service is a centralised European and Global IPT compliance offering that includes a fi scal representative function which can assist insurance and reinsurance companies fulfi l their overseas premium and parafi scal tax (“IPT”) compliance obligations, namely fi ling IPT returns.
IPT Training Workshops
Published by: Indirect Tax
June 2009
UK
Our approach can be tailored to the types of insurance products you offer and can assist in building team awareness and understanding of IPT compliance requirements and common issues. If required, we can also assist you in drafting/updating appropriate internal guidance.
Weekly Tax Briefing 26 May 2009
Published by: Tax
May 2009
UK
A weekly newsletter which covers the latest issues in taxation and government announcements relating to tax matters.
The 50% income tax rate (or even 60% for some)
Published by: People Services
May 2009
UK
The 2009 Budget announced a much higher income tax rate rise than anticipated and the rise is also being brought forward by one year. From April 2010 the top rate of income tax of 50% (42.5% on dividends) will be payable on income over £150,000. Find out how KPMG's Private Client practice can help to mitigate the impact of the increased tax rates.
VAT Alert: Online insurance introductory services can be exempt
Published by: Indirect Tax
May 2009
UK
This case concerned the scope of the insurance intermediary exemption. Customers were attracted to the websites because of the taxpayers’ reputation in the market as facilitators for the obtaining of insurance.
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© 2009 KPMG LLP, a UK limited liability partnership, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved.