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On 13 February 2019, the Organisation for Economic Cooperation and Development (OECD) launched a consultation on details of a programme

For the past decade, the UK Government has sought to make the UK one of the most attractive locations in

Pay As You Earn (PAYE) Modernisation and real time reporting is effective from 1 January 2019. Employers are now required

Returns of information for employee share participation schemes in respect of 2018 must be filed by 31 March 2019.  

On 31 January 2019 the Department of Finance released regulations dated 1 February 2019, requiring trustees of certain express trusts to

On 29 January 2019, the Organisation for Economic Cooperation and Development (OECD) announced a new programme of work, which we

KPMG responded on 18 January 2019 to the public consultation on Ireland’s adoption of Hybrids and Interest Limitation measures.

Events in the UK in the last 24 hours make predicting what will happen next on Brexit almost impossible. That

In this article, Aidan Smith, a tax Director in KPMG’s Belfast office, outlines the potentially significant payroll cost savings for Northern Ireland and UK employers from pension salary sacrifice arrangements.